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2019 (10) TMI 1426 - AT - Central ExciseRefund claim - rejection of refund request of the appellant on the ground that against the order-in-original rejecting the refunds, the appellant had not filed appeal before the Commissioner (Appeals) - HELD THAT:- There is no dispute for the fact that, in respect of original rejection of refund claims, the appellant did not challenge the adjudication order before the Commissioner (Appeals). Therefore, the first adjudication attained finality by not challenging the same. The appellant, on the basis of order of the Commissioner (Appeals), which was in favour of the appellant cannot challenge before whom the matter of other claim relief in other case, where the rejection of refund order was not challenged. Since the appellant have not challenged the rejection order passed by the Adjudicating Authority, the said order attained finality according to which the refund stand rejected and the same cannot be given to the appellant - Appeal dismissed.
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