TMI Blog2007 (1) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 - [Order per] - This is an appeal against the order of the Commissioner (Appeals) No. 29/2006 (Ahd-III)C.E./DK/Comr(A) dated 31-2-2006 by which the Commissioner (Appeals) set aside the order of the original authority which itself was passed in denovo in pursuance of the order of the Hon'ble High Court of Gujarat. 2. Heard both sides. 3. The relevant facts of the case pending over tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31-3-1987 but a sum of Rs. 17,299/- for the period from 1-9-1986 to 22-9-1986 was rejected as time barred. In other words a total sum of Rs. 75,291/- was rejected relating to the period from 1-3-1986 to 22-9-1986 as time barred; (c) The appellant filed Special Civil Application before the Hon'ble High Court of Gujarat and raised the issues that the payment of duty by them was subject to assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.C.) = (1997) 5 SCC 536 wherein the Court has held that any recoveries or refund consequent upon the adjustment made pursuant to the order of the assessment will not be governed by Section 11A or Section 11B. It, therefore, appears to us that since the respondent authorities have not considered the effect of the provisions of the aforesaid Rules and the submissions canvassed on behalf of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... njust enrichment in the case. 4. The appellants have come up in appeal against the said order of the Commissioner (Appeals) remanding the matter once again to the Assistant Commissioner 5. I have carefully considered the submissions and perused the records. At the outset it is to be noted that the dispute is more than two decades old. On merits the claims are admissible to the appellant Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has become as to whether the notice for demand was issued within the time prescribed. As far as the department is concerned any decision on this appeal is of no consequence. If the appeal is ejected the matter of eligibility to refund claim of Rs. 75,291/- has to be re-determined for the third time by the Assistant Commissioner and even if it is held not admissible the same may not be recoverabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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