TMI Blog2022 (3) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... the records by the Range Officer who calculated the claim of refund filed by the appellant and recommended for sanction of ₹ 22,81,472/- for refund and the same has been sanctioned by the adjudicating authority. The said order is an appealable order is required to be challenged before the Commissioner (Appeals) under section 84 of the Finance Act, 1994(if aggrieved). As the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant filed refund claim before the adjudicating authority. The said refund claim was sent to the Range officer for verification and after verification, the Range officer calculated the amount of refund admissible and verified that the appellant is entitled to refund of ₹ 22,81,472/-. On the basis of the said report, the refund claim was sanctioned vide order dated 15.10.2020. Later on, vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the appellant had claimed the longer period whereas they are entitled only one year. If there is mistake on record, after giving a notice to the appellant, the order can be amended, therefore, the appeal is to be dismissed. 4. On going through the records before me, I find that the order dated 15.10.2020 was passed by the adjudicating authority after verifying the records by the Range Office ..... X X X X Extracts X X X X X X X X Extracts X X X X
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