TaxTMI 
TaxTMI 
2023 (10) TMI 1044
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....i. Manish Jain, Advocate For the Respondent : Shri. Rajesh Nathan, Assistant Commissioner (AR) ORDER RAJU This appeal has been filed by Gail (India)Ltd against rejection of the refund claim filed by them. 2. Learned Counsel pointed out that the provisional assessment was finalized by revenue, however, the fact of finalization of provisional assessment was communicated to them on muc....
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....that assessment was finalized could have been known to the appellant on account of their access to ICEGATE system. He argued that the appellants have access to the ICEGATE and earlier, they have been accessing the data through ICEGATE. 4. Learned Counsel and rejoinder pointed out that in the part every time revenue has communicated the order of finalization assessment in writing. In support of ....
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....ase of the appellant were completed prior to the communication of the final assessment order. The date on which a public order is served on the person to whom that is meant, such date of service is counted for remedial measure if the person on whom the order served is aggrieved. The date of communication is deceive for different purposes of law in respect of the person to whom the order is meant a....
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....on as well as unjust enrichment in terms of law laid down by the Hon'ble High Court of Delhi in the case of the present appellant reported in 2012 (282) E.L.T. 368 (Del.). Following the ratio laid down therein, appeal of the appellant is allowed and the refund is payable to the appellant". In view the above, we find that the case of the appellant is covered by the aforesaid decisions an date of....