2018 (5) TMI 1346

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....dal, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri B.L. Narsimhan, Advocate for the Appellant- Assessee(s) Shri Tarun Kumar, A.R. for the Revenue(s) Per : Ashok Jindal Both sides are in appeal against the impugned order. 2. The facts of the case are that, the assessee was engaged in the manufacture of printed corrugated cartons, printed duplex cartons. As the....

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....rroneous refund was confirmed and the said order was challenged before the ld. Commissioner (Appeals) but hold that extended period is not invokable therefore, demand for the period March 2004 to May 2006 was dropped but demand for the period from June 2007 was confirmed. Against the said order, both sides are in appeal. 3. Ld. Counsel for the appellant submits that initially they filed the ref....

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....e. 5. Heard the parties, considered the submissions. After hearing the contentions of both sides, we find that the issue emerges before us is that, as refund claims were sanctioned to the assessee, and without challenging those assessment orders of refund claims sanctioning thereof, can be challenged by way of issuance of show cause notice under Section 11A of the Act or not. The said issue is ....