2019 (11) TMI 791

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....MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Ms. Pooja Talwar, Advocate for the Appellant Shri Sandeep Kumar Singh, Authorised Representative for the Respondent ORDER PER: ANIL G. SHAKKARWAR After hearing both the sides duly represented by Ms. Pooja Talwar learned advocate on behalf of the appellant and Shri Sandeep Kumar Singh learned Deputy Commissioner on behalf of the Revenue, we note that ....

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....tion filed by the appellant stating therein that refund application should be filed by Gas Authority of India Ltd. Aggrieved by the said communication dated 21/06/2011 appellant preferred appeal before Commissioner (Appeals) Central Excise, Kanpur who through his order dated 09/11/2011 remanded the matter to the Assistant Commissioner with directions. In pursuance of the said directions appellant ....

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....s Kribhco Shyam Fertilizers Ltd. through Final Order No.70892-70893/2017 and the said order has been affirmed by Hon'ble Allahabad High Court through its order dated 11/07/2018 in Central Excise Appeal No.54 of 2018. 3. On careful consideration of submission and on perusal of Final Order of this Tribunal and that of the Hon'ble High Court, we note from the impugned Order-in-Appeal that learned Co....

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....g Department of Revenue. Assistant Commissioner, Allahabad on receipt of said application on 29/04/2011 instead of rejecting the same should have forwarded the same to the Assistant Commissioner of Central Excise, Agra. We, therefore hold that appellant had filed application for refund on 29/04/2011. We, therefore remand the matter to the learned Commissioner (Appeals) to decide the issue taking 2....