TMI Blog2015 (1) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT order dated 10.3.2004 where issue on merits was decided against them. Once an issue is decided against the appellant on merits, it cannot be appreciated as to how refund is being pressed on the issue without challenging that order dated 10.3.2004 passed by CESTAT. - Decided against assesse. - Appeal No. : C/13333/2013 - ORDER No. A/11991/2014 - Dated:- 14-11-2014 - Mr. H.K. Thakur, J. For the Appellant : Shri A.D. Maru, Advocate For the Respondent : Shri Alok Srivastava, A.R. JUDGEMENT Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against OIA No. 343/Commr(A)/JMN/2013 dated 23.09.2013. Under this OIA dated 23.9.2013, first appellate authority has upheld OIO dated 12.6.2012 rejecting t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1-m/125/WZB/04/c-1 dated 10.03.2004 was in favour of the department. Accordingly, OIO No. 05/Cus.-Refund/2007-08 dated 19.6.2007 was passed in context to protective demand SCN dated 14.10.1999 and confirmed demand of ₹ 13,33,792/-. Since the judgment of Hon ble CESTAT order No. 359/WZB/2004 C-1-m/125/WZB/04/c-1 dated 10.03.2004 has upheld the assessment of the subject bill of entry made by the department by including cost of transport and insurance included in assessable value. This confirmed amount of duty to the tune of ₹ 13,33,792/-, confirmed vide the said OIO No. 05/Cus/-.-Refund/2007-08 as mentioned earlier, was paid by the appellant in compliance of oral order dated 28.10.2010 (Special Civil Appeal No. 14182 of 2010 file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant against CESTAT order dated 10.3.2004 where issue on merits was decided against them. Once an issue is decided against the appellant on merits, it cannot be appreciated as to how refund is being pressed on the issue without challenging that order dated 10.3.2004 passed by CESTAT. 4.2 Adjudicating authority, while rejecting the appellant s refund claim observed in Para iv of discussion and finding of OIO dated 12.6.2012, as follows:- iv. From the facts and findings narrated above point I to iii, I conclude that the CESTAT Order A/359/WZB/2004/C-1 - M/125/ WZB/04/C-1 dated 10.03.2004 was in favour of the department. Accordingly OIO No. 05/Cus/-.-Refund/2007-08 dated 19.06.2007 was passed in context to protective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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