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2017 (1) TMI 705 - CESTAT MUMBAIRestoration of appeal - rectification of mistake - Held that: - it is not only issue of classification or refund but it should also have issue of legal and/or recurring nature - On going through the records, I find that the respondent filed refund under N/N. 41/2007-S.T. They also claimed refund alternatively under Rule 5 of CCR, 2004 before Adjudicating Authority as well as Commissioner (Appeals). The Commissioner (Appeals) has extended the benefit of refund on the ground that refund is maintainable under Rule 5 read with N/N. 5/2006-C.E. (N.T) - I do not see, any legal or recurring issue involved in the present case of refund. Therefore, ROA as well as ROM applications are not maintainable - appeal dismissed - decided against appellant.
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