TaxTMI 
TaxTMI 
2018 (1) TMI 694
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....nd claims of Rs. 3,97,590.00 and Rs. 11,42,912.00. The Adjudicating Authority rejected the refund claim of Rs. 397,590.00 and out of Rs. 11,42,912.00, sanctioned the refund claim of Rs. 190,500.00 and rejected the refund claim of Rs. 952,412.00. By the impugned Orders, the Commissioner (Appeals) set aside the Adjudication Orders and allowed the appeal filed by the assessee. Hence, the Revenue filed these appeals. 3. Heard both sides and perused the appeal records. Appeal No. E/293/2008 4. For the purpose of proper appreciation of the facts of the case, the relevant portion of the Order-in-Appeal No. 52/CEX/PAT/APPEAL/2008 dated 07.03.2008 of the Commissioner (Appeals) is reproduced below: "(g). The Show Cause Notice dated 21.07.1998 wa....
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....as observed by the Assistant Commissioner in his Order dated 10.05.2006. (j) On 11.01.2007, the matter was heard by the Assistant Commissioner, Central Excise Division, Muzaffarpur. At such hearing the appellant referred to the order No.12/Off/06 dated 10.05.2006. It was submitted that since the said amount of Rs. 3,97,590/- was ordered to be refundable, it should have been refunded without calling for any document and raising any dispute. (k) The Assistant Commissioner passed the impugned order. In spite of holding in the earlier order dated 10.05.2006, that the said amount of Rs. 3,97,590/- paid by the appellant was in excess and refundable, in the impugned order it was observed to have adjusted / deducted from the total demand rais....
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....led for refund of duty of Rs. 3,97,590.00 and directed to file a refund claim. It is also observed that the amount of Rs. 3,97,590.00 as paid by the assessee is refundable. Hence, the department cannot take a different stand in subsequent proceeding. 6. Appeal No. E/295/2008 For the purpose of proper appreciation of the facts of the case, the relevant portion of the Order-in-Appeal No. 53/CEX/PAT/APPEAL/2008 dated 07.03.2008 of the Commissioner (Appeals) is reproduced below:- "(d) A proceeding was initiated by a notice dated 17.07.1997 seeking to recover an amount of Rs. 9,52,412/- (BED+AED) under Section 11A of the Act on the amount of Rs. 19,04,824=42 incurred on account of freight and transit insurance. The case was adjudicated by th....
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....d towards penalty but adjusted against outstanding arrear amount towards service tax. (h) Against the said order dated 01.10.2003 of the Deputy Commissioner, the appellant filed an appeal before the Commissioner (Appeals), Central Excise, Patna, Simultaneously, the Department also filed an appeal against the said order dated 01.10.2003 before the Commissioner (Appeals), Central Excise, Patna. (i) Both the aforesaid appeals, one filed by the appellant and the other tiled by the Department, were disposed of by the Commissioner (Appeals), by an order No. 97-98/PAT/CEX/Appeal/2005 dated 25.02.2005 by way of remand to the Original adjudicating authority for re-consideration in the light of the CEGAT s order sated 22.09.2000 and the order o....