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2021 (6) TMI 170 - AT - CustomsRecovery of Refund of SAD - Refund sanctioned has not been reviewed or challenged and the said fact is not in dispute - demand on the ground that the CA certificate was not issued by the statutory auditor who certified the annual accounts of the assessee - HELD THAT:- Neither the said fact has been disputed by the Ld. AR appearing for the Revenue. SCN dated 05.03.2018 has been issued under Section 28 of the Customs Act to recover the amount refunded vide earlier Order dated 26.9.2014 with the presumption that the refund was erroneously granted to the assessee. Whether or not refund has been erroneously granted would have to be decided in the manner provided in law. Neither the assessee can seek refund nor Revenue can proceed to recover the refund already sanctioned without challenging the earlier order by way of remedy provided in Section 128 of the Act. Having not challenged the previous order, the Revenue cannot be allowed to re-open the issue - Appeal allowed - decided in favor of appellant.
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