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2021 (6) TMI 857 - AT - Central ExciseRefund of excess cost recovery charges - adjustment of cost recovery charges against amount dues - speaking order sought, was declined on the ground that adjustment of cost recovery charges is administrative in nature - HELD THAT:- The order of Hon’ble High Court dated 06.10.2017 has to be read with the earlier Final Order of the Hon’ble High Court dated 04.05.2017. The Hon’ble High Court granted liberty to the appellant to apply for review or restoration of the writ application in case of difficulty, while disposing of the writ application on 04.05.2017. Thereafter, when the appellant approached the Hon’ble High Court in review on Miscellaneous application for revival of the application, the Hon’ble High Court directed the appellant to pursue the appellate remedy in view of the subsequent Order-in-original dated 19.06.2017, (allowing truncated amount of refund). Thus, in the facts and circumstances of the present case, limitation has to be computed on and from 06.10.2017 (plus the time taken in obtaining certified copy of the miscellaneous order) - thus, the appeal filed before the Commissioner (Appeals) was within time. This appeal is allowed by way of remand to the Commissioner (Appeals) with the direction to hear the appeal on merits.
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