2023 (8) TMI 120

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....pellant Shri Rudra Pratap Singh, Additional Commissioner/A.R. for the Respondent ORDER Brief facts are that the appellant had filed a refund claim for refund of Rs. 8,42,001/- in terms of Notification No. 41/2007-st dated 06.10.2007. A Show Cause Notice dated 11.05.2010 was issued proposing to reject the refund claim. After due process of law, the original authority sanctioned refund of Rs.4,21....

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....the Tribunal. 3. The Learned Consultant Shri P.C. Anand appeared and argued for the appellant. It is submitted that once the Commissioner (Appeals) upheld the order passed by original authority, he could not have set aside the same. Once the order has been upheld, the same merges with the order passed by original authority and the Commissioner (Appeals) cannot further set aside the same. That the....

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....sed. 4. Heard both sides. 5. The appellant is aggrieved by the order passed by Commissioner (Appeals) who has set aside the order-in-original sanctioning part of the refund claim. To appreciate the facts, the date chart as below would be helpful. i Appellant filed refund claim for Rs.8,42,001/- 30.06.2009 ii Show Cause Notice was issued as to why the claim should not be restricted from 8,42....

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....refund claim, the same authority cannot pass another order setting aside the sanction of entire claim. Such order is ab initio void and non-est. Further the department has not preferred any appeal against the order dated 08.10.2013 and the same has attained finality. Moreover, in the present case, it is seen that the Show Cause Notice is issued proposing to restrict the refund claim to Rs. 4,27,06....