2017 (11) TMI 167

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....AR) - For the Respondent ORDER Per : M.V.Ravindran This appeal is directed against Order-in-Appeal No. 80-2011 dated 18/08/2011. 2.   Heard both sides and perused records. 3.   The issue that falls for consideration in this appeal is whether the second refund claim filed by the appellant on 03/09/2010 (formal) is hit by limitation or otherwise. 4.   ....

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....refund application for refund of Rs. 32,06,250/- and Rs. 2,02,500/- 17/06/2008 First show-cause notice issued to the appellants proposing to deny the refund 16/07/2008 Appellants filed a reply to the above mentioned show-cause notice. 26/12/2008 Order-in-Original passed, sanctioning both the refunds but crediting an amount of Rs. 32,02,250/- to the consumer welfare fund under Sec....

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....n 23/12/2009 in favour of the appellant.  As a consequence of such an order, Revenue authorities should have suo motu granted the refund if they have not filed an appeal against such order.  On specific query from the Bench, the learned counsel submits that Revenue has not preferred any appeal against the order dt. 23/12/2009.  In my view, the Board's circular No.275/37/2K-CX. 8A dt....