TMI Blog2007 (11) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... view powers by the original authority - appeal dismissed - decided against Revenue. - C/1081/2006 - A/3035/2007-WZB/AHD - Dated:- 30-11-2007 - Shri M. Veeraiyan, J. REPRESENTED BY:Shri D.S. Negi, SDR, for the Appellant. None, for the Respondent. [Order]. This is an appeal against the order of the Commissioner (Appeals) No. 60/2006(60-AHD)Cus/Commr(A)/AHD dt. 26-6-2006. 2. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady sanctioned on the ground that at the time of sanction, the bar of unjust enrichment was not examined and issued order for recovery of the refund already sanctioned. 4. Commissioner (Appeals) has set aside the order of the Original Authority holding as follows :- I have carefully gone through the case records, grounds of appeal and submissions made at the time of personal hearing. Before g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 129D(2) of the Act and thereafter file an appeal under Section 129D(4) of the Act. The impugned order-in-original passed by the Adjudicating Authority amounts to review of his own order passed earlier on the same matter. The same is not permissible. 5. It has not been shown that any appeal has been filed against the earlier order of the Commissioner (Appeals) based on which refund has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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