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2023 (6) TMI 1256 - CESTAT CHENNAIService of SCN - SAD refund - whether the appellant is served with Order-in-Original in time as held in the impugned Order-in-Appeal? - HELD THAT:- The sanction was granted as early as 11.03.2010, and the receipt of the refund has also been acknowledged by the assessee in its various letters addressed to the Revenue authorities, including the Commissioner of Customs. Hence, to say that the sanction was ordered as per the order in original is not correct. This is the usual practice by the original authority wherein the Order-in-Original itself contains the printed number of the order as well as the date. There is some insertion by hand, but unfortunately, there are no initial for carrying out the correction or insertion which is essential; hence, the said insertions do not impress us. But in any case, as it is observed that the date of sanction was much earlier, the contentions of the assessee is accepted that it did not receive the Order-in-Original until 06.01.2011, when it had an occasion to meet the Commissioner of Customs (Export). These facts are not disputed by the Revenue - the impugned order, insofar as it relates to the issue on limitation, deserves to be set aside as unsustainable. The first appellate authority has not given any findings on the merits of the case, though he has discussed about the same in the impugned order - it is deemed appropriate that matter remanded back to the file of the first appellate authority for disposal of the appeal on merit alone, since it is satisfied that there is no delay in filing the appeal before the first appellate authority. The appeal of the appellant stands allowed by way of remand.
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