Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 204 - CESTAT CHENNAIRefund claim - interest of ₹ 2,80,257/- having been earlier charged and appropriated against a demand was not required to be so charged and adjustable - whether the appellant was entitled to refund? - Held that: - It is strange to notice that learned Commissioner (Appeals), who granted refund on proper adjudication of the matter by his order dated 21.05.2012, without that order being appealed by the department, was reviewed by him for the purpose of ordering recovery of the refund in terms of the order dated 18.06.2013. It does not appeal to common sense as to how the same authority who passed an order shall change his mind in a subsequent proceeding to review his previous order and reverse the same contrary to the judicial discipline and to the detriment rule of consistency. In absence of appeal by Revenue, the order dated 21.05.2012, reached to finality - there is no necessity to dilate the matter further, for which, the appeal is allowed, setting aside the order of learned Commissioner (Appeals).
|