TaxTMI 
TaxTMI 
2025 (6) TMI 1088
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....entative 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 Refund Sanctioning Authority had only refun....
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....pulated 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. 3. Learned Authorised Representative objects....
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....ctioning 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 (Appeals) having jurisdiction or would have returned ....
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.... 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 contains wordings that "... there shall be paid to the....