TaxTMI 
TaxTMI 
2024 (8) TMI 201
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....e appellant were working under Notification No. 01/2010-CE dated 06.02.2010. During the audit of the appellant for the period from April 2016 to June 2017, it was pointed out that the amount of tax paid by the appellant during the above said period in their ER-Returns was more than the figures shown in their balance sheet. It was also alleged that since the appellant had availed the refund of the excess tax which was not payable by them, hence the refund was proposed to be recovered by invoking the extended period of limitation. The appellant had stated that the excess tax was paid due to certain sales returns which came in the knowledge of the appellant at the time of filing of balance sheet and thus the same was corrected in the balance. ....
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....nged the refund sanction order till date and in the absence of challenge to the refund sanction order, the refund cannot be rejected. This issue has been considered by the Hon'ble Gauhati High Court in the case of CCE, Shillong vs. Jellalpur Tea Estate - 2011 (268) ELT 14 (Gau) wherein it has been held as under: "13. That apart, the Assistant Commissioner of Central Excise, Silchar had passed a final order in favour of the assessee on 29-4-2002 and admittedly, this order was revisable under Section 35-E of the Act. For reasons best known to the Commissioner of Central Excise, Shillong no action was taken to have the order of the Assistant Commissioner revised or set aside. Having failed to avail of the statutory remedy available under....