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2016 (12) TMI 1173 - CESTAT, KOLKATARefund claim - time bar - Held that: - It is observed from Order-in-Appeal dated 30.07.2007 that first appellate authority extended personal hearing to the Appellant on three occassions, but Appellant herein did not attend any of those personal hearings. Even in the cross-objections, filed by the Appellant before the first appellate authority, also Appellant did not bring out that the earlier Order-in-Appeal dated 20.07.2004 passed by the same appellate authority to the effect that time bar aspect of the refund claim already stands decided for the same refund claim. However, in the interest of justice Order-in-Appeal dated 30.07.2007 is set aside as the same appellate authority cannot take contrary views on an issue in the same proceedings on time bar nature of the refund claim. Accordingly Appeal filed by the Appellant is allowed by way of remand to the First Appellate authority by setting aside the Order-in-Appeal dated 30.07.2007. First appellate authority should extend an opportunity of personal hearing to the Appellant to explain their case - appeal allowed by way of remand.
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