Home Case Index All Cases Customs Customs + HC Customs - 2017 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1659 - ANDHRA PRADESH HIGH COURTRefund claim - the Adjudicating Authority refused the refund on the ground that the order of CESTAT could be implemented only on the same terms on which the Supreme Court passed the interim orders in the case arising out of the Gujarat High Court - Held that: - the cause of action for the department to file an appeal arose out of the order of CESTAT dated 30-12-2015. An application for modification of a final order made by the department and which was dismissed on 20-10-2016 cannot extend the period of limitation for the department to file an appeal against the 1st order dated 30-12-2015. The department has chosen to file an appeal, if what is stated across the Bar is correct, only after the order impugned in the present writ petition. Therefore, the finality has attached to the order of the Tribunal in the case of the petitioner cannot be overcome by this post facto remedial measure. Petition allowed.
|