2025 (8) TMI 270

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....e decision or order appealed against as provided by Section 128-A(3) of Customs Act ? b) Whether in the facts and circumstances of the case was CESTAT correct in holding that findings in the Order in Original has attained finality even though the matter was before the appellate authority for determination in entirety ? 3. This appeal under Section 130 of the Customs Act 1962 (Customs Act) challenges the Tribunal's order dated 19 June 2023 remanding the matter to the Appellate Authority for a decision confined only to the issue raised by the respondent herein, in its appeal against the Adjudicating Authority's order dated 16 September 2016. This limited remand and disablement aggrieve the appellant to raise an issue of limitation before....

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....ejected the refund application not on the grounds of limitation but based on an interpretation of the Board's Circular, appealed to the Appellate Authority. The Appellate Authority, by its order dated 26 March 2018, upheld the adjudicating authority's order, not only agreeing with its interpretation of the Board's Circular but also concluding that the refund application was barred by limitation. 8. The respondent aggrieved by the Appellate Authority's order dated 26 March 2018 appealed to the Tribunal. The Tribunal held that the Appellate Authority exceeded its jurisdiction by holding that the respondent's application for refund was barred by limitation because the finding to the contrary by the adjudicating Authority was never cha....