2019 (11) TMI 562

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....HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) Shri. S. Ramachandran, Consultant for the Appellant Shri. L. Nandakumar, Authorized Representative for the Respondent ORDER These appeals are filed by the assessee against the Order-in-Appeal Nos. 170 & 171/2018 dated 07.09.2018. 2. Ld. Consultant Shri. S. Ramachandran appeared on behalf of the assessee and Ld. AR Shri. L. Nandakumar appeare....

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....they chose to file refund claim under Section 11B of the Central Excise Act, 1944 which was entertained by the adjudicating authority vide Orders-in-Original Nos. 63 & 64/2017 (R.F.) dated 31.10.2017 by sanctioning the refund; that the Revenue sought for review of the above Orders-in-Original and thereafter, filed appeals before the Commissioner (Appeals), who vide impugned orders has allowed the ....

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.... 11B was clearly wrong, which has been rightly reversed by the first appellate authority. He thus pleaded for sustenance of the impugned order. 5. I have considered the rival contentions, gone through the impugned orders and also gone through the earlier orders of this Bench. 6. The first order of this Bench came to be passed on 13.04.2017. This Bench after considering the plea of the Ld. Co....

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....ections, when the assessee chose to file refund claim by invoking Section 11B ibid, the authority scrutinizing the above application is expected to verify the same and ensure that the application is in order, meeting the requirements of law in terms of limitation as well. 7. Thus, prima facie I am of the view that clearly the Order-in-Original cannot sustain and has rightly been set aside by th....