2023 (6) TMI 318

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....sioner ( A. R ) For the Appellant Shri Rohan , Advocate For the Respondent ORDER Order : Per Ms. Sulekha Beevi C. S. 1. The above appeal is filed by the Department against the order passed by the Commissioner (Appeals) who dismissed the appeal filed by the Department on the ground of limitation. 2. The learned AR Shri R. Rajaraman explained the facts of the case. It is submitted that against ....

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.... Department had issued Show Cause Notice proposing to recover the erroneously granted refund. The appellant then filed an application before the Settlement Commission for settling the issue of payment of the differential duty of SAD along with interest. The Settlement Commission initially rejected the said request of the appellant. Against this, the appellant moved the Hon'ble High Court and the m....

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....s the Department had not provided the details of the date on which the Order-in-Original was received by the reviewing authority. In similar matter, vide Final Order No.40203-40205/2023 dated 27.03.2023 the Tribunal had considered such appeal and dismissed after making the following observations. "11. We do not understand what prevented the Department from submitting before the Commissioner (App....