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2018 (2) TMI 291

Head Note / Extract:
Refund claim - validity of SCN - new case made against appellant after issuance of SCN - Held that: - the decision of the Commissioner (Appeals) dated 29.03.2004 holding that the claim is within the period of limitation has become final and the Revenue has not filed appeal against the same. Therefore, the Revenue has to refund the entire amount of refund claim of ₹ 8,23,824/- whereas the Revenue has only refunded the amount of ₹ 2,22,444/- on their own.

In view of the decision of the Madras High Court in the case of Commissioner of Central Excise Vs. EL.P. EM. Industries [2017 (9) TMI 702 - MADRAS HIGH COURT] wherein it has been held that in the earlier proceedings, the adjudicating authority cannot raise the fresh ground for which the assessee has not been given any notice.

Appeal allowed - decided in favor of appellant.