TMI Blog2015 (12) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority to examine the admissibility of the refund as per the prevalent law. In our considered view, the Adjudicating Authority should consider the case laws as relied upon by the Learned Advocate while the passing the order in denove proceedings. In view of the discussions, we do not find any reason to interfere the order of the Commissioner (Appeals). However, as the matter is for the year 1988, we direct the Adjudicating Authority to complete the denove proceedings within 3 months from the date of receipt of this order - Appeal disposed of. - Appeal No. : C/78/2007 - Order No. A/11215 / 2015 - Dated:- 19-8-2015 - Mr. P.K. DAS, MEMBER (JUDICIAL) AND Mr. P.M, SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Anand Naina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revalent law. 2. After hearing both the sides and on perusal of the records, we find that the main contention of the Learned Advocate in respect of rejection the claim of interest against order-in-original dated 02.06.2004 and 06.08.2004, is that the Tribunal passed the order on 24.02.1997 holding that the loading is not required and in September 1998, the Department communicated that they have accepted the order of the Tribunal and therefore, the said date would be treated as the finalization of the provisional assessment as per provisions of Section 18 of the Customs Act, 1962 as it stood during the relevant period. 3. We are enable to accept the submission of the learned advocate. Sub-section (2) of Section 18 of the Customs Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emicals Ltd. 2015-TIOL-1800-HC-AHM-CX 5. We find that the Commissioner (Appeals) directed to the adjudicating authority to examine the admissibility of the refund as per the prevalent law. In our considered view, the Adjudicating Authority should consider the case laws as relied upon by the Learned Advocate while the passing the order in denove proceedings. In view of the discussions, we do not find any reason to interfere the order of the Commissioner (Appeals). However, as the matter is for the year 1988, we direct the Adjudicating Authority to complete the denove proceedings within 3 months from the date of receipt of this order. The appeal filed by the appellant is disposed of with the above observations. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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