2017 (12) TMI 377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....President And Mr. B. Ravichandran, Member (Technical) Sh. S. S. Sinha, Advocate for the assessee Sh. R.K. Mishra, AR for the Revenue ORDER Per: B. Ravichandran After hearing both the parties and on perusal of record, we recall our order (Final Order No.53747/2017 dated 08.06.2017) for the reasons mentioned in the application. RoA is allowed. Appeal is restored to its original number. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ompetent jurisdictional officer by order dated 22.11.2012. The said order was despatched on 04.12.2012 and received by the appellant on 05.12.2012. Noticing that they are eligible for refund of excess excise duty paid in terms of said assessment order, the appellant preferred refund claim on 03.12.2013. The lower authorities rejected the claim on the ground that the same has been filed beyond a pe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....without communication cannot be considered to compute the limitation. He relied on various decided case laws. 6. Ld. AR appearing for the Revenue reiterated the finding of the lower authorities. 7. We have noted that the only dispute in the present case is regarding computation of limitation in case of finalisation of provisional assessment resulting in the determination of excess payment of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s affected by it have a reasonable opportunity of knowing or passing of the order and what it contains. The knowledge of the party affected by such a decision, either actual or constructive is thus an essential element which must be satisfied before the decision can be said to have been concluded and binding on him. Otherwise the party affected by it will have no means to obeying the order or acti....