2022 (3) TMI 750

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....ni, AR for the Respondent ORDER The appellant is in appeal against the impugned order wherein refund claim has been rejected by the adjudicating authority which has been affirmed by the Commissioner (Appeals). 2. The facts of the case are that consequent to the order of this Tribunal vide Final Order No.61134/2019 dated 2.12.2019, the appellant filed refund claim before the adjudicating a....

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....adjudicating authority is an appealable order and the same is not challenged before Commissioner (Appeals), if they are aggrieved by the said order, the same cannot be amended under section 74 of the Finance Act, 1994, therefore, the impugned order 15.10.2020 to be implemented. 3. the ld. A.R. submits that there was mistake apparent on record as the appellant had claimed the longer period where....