2023 (10) TMI 1048

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.... also for a further period of condonable 30 days. Accordingly, the appeal was dismissed on time bar. The contention of the learned Commissioner (Appeals) is that the date of communication of final assessment to the appellant is 22.12.2016 whereas the appeal was filed on 08.09.2017. 2. Shri Vikas Mehta, learned Consultant appearing on behalf of the appellant submits that no final assessment order was served to the appellant which is admitted fact. The final assessment was updated online and the same was not noticed by the appellant. He submits that even though the final assessment was made on 22.12.2016, but the challan for the differential duty was generated on 11.07.2017 i.e. when the appellant knew about the final assessment of the bil....

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....l assessment shall undergo the process of Section 27 when the refunds related to the period prior to 13-7-2006. 3. To answer both the issues, facts are not in dispute exhibiting that the provisional assessments in the case 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 and on whom that is served. 4. Secondly when refund arises upon completion of provisional assessments, that flows ....