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2020 (2) TMI 1628 - CESTAT ALLAHABADJurisdiction - power of Commissioner (Appeals) to sanction balance refund claim suo motu - Assistant Commissioner had not rejected the balance amount and has issued a separate show cause notice to the assessee - HELD THAT:- The Original Adjudicating Authority vide his first order sanctioned an amount of ₹ 2.53 crores approximately out of the total claim of refund of ₹ 22.75 crores approximately made by the assessee. This leads to evident conclusion that the balance refund claim stands rejected by him. In this scenario, the order of the Commissioner (Appeals) allowing the balance refund claim cannot be said to be out of the scope of the impugned order before him. In any case the subsequent show cause notice also stands decided by the Assistant Commissioner vide his order dated 26/04/2019 sanctioning the refund claim. As such, at the most the objection raised by the Revenue is only of technical objection. Appeal rejected - decided against Revenue.
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