2017 (9) TMI 689

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....ER The fact of the case is that as per the order-in-original No. 52/VRK/AC/09-10 dt. 23.2.2010, the demand of Rs. 2,21,715/- was confirmed and amount of Rs. 1,34,412/- already paid by the appellant was appropriated, the penalty under Section 11AC for the equal amount of Rs. 2,21,715/- was imposed and interest of Rs. 11,000/-, which was paid by the appellant was appropriated.  Against the s....

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....thority has contended that the refund should have been filed within one year from the date of the Commissioner (Appeals) order and accordingly the refund is time bar.  The Ld. Commissioner also raised the issue about the overall payment of dues and assessment thereof.  Being aggrieved by the order-in-original the appellant filed appeal before the Commissioner (Appeals) which came to be r....

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....ontended that the period of one year should be taken from the date of the order of the Commissioner (Appeals), wherein the final demand was decided.  However it is observed that certain amounts were paid subsequent to passing of the order of the Commissioner (Appeals) therefore in respect of such amount which is over and above, the total dues that is duty confirmed by the Commissioner (Appeal....