2025 (6) TMI 1088

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....K. Acharya, Supdt., Authorised Representative present for the Respondent ORDER The appeal is heard from both the sides and taken up for orders. 2. Learned counsel for the Appellant submits that against pre-deposit made by them on the basis of direction given by this Tribunal on 27.03.2011, Appellant had sought for refund after this Tribunal had rendered final order on 24.05.2018, but the ....

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....onic form on 20-12-2018 i.e. within the stipulated time period. Assesse Appellant also had filed another refund application before the Commissioner (Appeals) at Nashik but the same was rejected as time barred since not filed within two months or even additional 30 days available with the Commissioner (Appeals) for condonation purpose. This appeal is filed against the legality of the said order. ....

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....was aggrieved by order passed by the Refund Sanctioning Authority. It might be a wrong forum due to territorial jurisdiction issue, but Appellant had complied with the instructions and filed the appeal within the stipulated time at Nagpur for which Learned Commissioner (Appeals) at Nagpur, if not had jurisdiction to deal with the matter, would have transferred the appeal to the Commissioner (Appea....

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....2008(221) E.L.T. 163 (S.C.)C in the case of Singh Enterprises V/s. Commissioner Central Excise, Jamshedpur, would not be applicable in the instance case for the reason that in the said judgment, the legality of the order passed by the Hon'ble High Court in a writ petition in which Commissioner (Appeals) order was assailed was questioned and decided. 6. Having regard to the fact section 35FF con....