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2017 (4) TMI 651 - PUNJAB AND HARYANA HIGH COURTRefund claim - rejection on account of Time Bar - Held that: - the respondent, filed an appeal for refund u/s 11-B of the Act, which was not necessary in view of the order of the Appellate Authority which had attained finality. The Commissioner (Appeals) also by mistake considered the appeal independently and by an order dated 31.03.2009, rejected the appeal - The Tribunal has imposed a cost of ₹ 10,000/- on the Assessing Officer personally for not having complied with the said order of the Appellate Authority dated 16.11.2001. There do not appear to be any mala fides on the part of the Officer. He passed an order which is incorrect. A mere incorrect order ought not to invite penal consequences if made bona fide - appeal dismissed being not maintainable.
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