TMI Blog2001 (10) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... President]. These appeals arise out of common order passed by the Commissioner (Appeals) vide Order-in-Appeal Nos. 324-25-C.E./BPL/2001, dated 30-4-2001 rejecting refund claims made by the appellant. The claims were rejected by the adjudicating authority on the ground that it was barred by limitation. The Commissioner (Appeals) took the view that since duty paid by the appellant was in purs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore this Tribunal, a preliminary objection was raised by the Departmental Representative that the refund applications are not maintainable under law as the appellant had not challenged the assessments for the period 1-4-83 to 13-12-84 and 2-2-83 to 30-11-87. Reliance was placed by the learned Departmental Representative on the decision of the Supreme Court in CCE, Kanpur v. Flock (India) Pvt. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he party aggrieved did not choose to exercise the statutory right of filing an appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that the adjudicating authority had committed an error in passing his order. If this position is accepted then the provisions for adjudicating in the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Act therefore, an order which is appealable under the Act is not challenged then the order is not liable to be questioned and the matter is not to be reopened in a proceeding for refund which if we may term it so is in the nature of execution of a decree/order. In the case at hand it was specifically mentioned in the order of the Assistant Collector that the assessee may file appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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