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2023 (8) TMI 120 - CESTAT CHENNAISanction of Refund claim allowed by one authority and denied by other - whether once the Commissioner (Appeals) upheld the order passed by original authority, he could have set aside the same? - HELD THAT:- The Commissioner (Appeals) instead of hearing both appeals together has heard the appeals separately which has resulted in passing conflicting orders. The order passed by Commissioner (Appeals) in the appeal filed by the appellant is prior to the order passed in the department’s appeal. When an order has already been passed upholding the sanction of part of the refund claim, the same authority cannot pass another order setting aside the sanction of entire claim. Such order is ab initio void and non-est. Further the department has not preferred any appeal against the order dated 08.10.2013 and the same has attained finality. Moreover, in the present case, it is seen that the Show Cause Notice is issued proposing to restrict the refund claim to Rs. 4,27,062/- and not proposing to reject the entire claim. For this reason also the impugned order passed so as to reject the entire refund claim is not justified. There are no hesitation to conclude that the impugned order is not sustainable and requires to be set aside - appeal allowed.
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