TMI Blog2016 (2) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... rely required to implement the direction relating to consequential relief. Contrarily, it appears that the refund sanctioning authority took it on himself to sit in judgment on the higher appellate authority by issue of a fresh notice for rejection on the ground of limitation without applying his mind to the scope of his authority In such a scheme for protection of the rights of the individual against arbitrariness of the tax executive, a lower authority is mandated to comply with the orders of the higher appellate authority or to act in accordance with the decision of the reviewing authority. Here the two have coalesced and, by its action of choosing a third option, the original authority has placed himself beyond the pale of accepta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her sum of ` 16,16,423/- for which refund was sought vide application dated 23rd February 2001. Both these refund claims were rejected by the Deputy Commissioner of Service Tax vide order dated 26th March 2001. The appellant thereafter filed two appeals before the Commissioner (Appeals) who, vide order-in-appeal dated 21st November 2001 allowed consequential relief after setting aside the rejections. These orders were not challenged by Revenue and thus acquired an undeniable finality. 3. Instead of complying with the order of Commissioner of Central Excise (Appeals), the original authority chose to issue show cause notice dated 28th September 2005 following which a refund of ` 2,45,172/- against the first refund claim was sanctioned whil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of the appellant for the refund claim. The original authority was merely required to implement the direction relating to consequential relief. 7. Contrarily, it appears that the refund sanctioning authority took it on himself to sit in judgment on the higher appellate authority by issue of a fresh notice for rejection on the ground of limitation without applying his mind to the scope of his authority, the extant legal provision and the importance of judicial discipline in taxation. The failure of the first appellate authority in not appreciating the claims of the appellant does not appear to do credit to his exalted level in the hierarchy, the breadth of administrative experience and the depth of understanding of tax law. 8. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d it. That same tolerance and acceptance cannot be expected when the determination by the tax collector is seen to exceed legislative sanction. It is for that reason that autonomy is conferred on the tax collector by law but subordinated to a hierarchical appellate mechanism created by the competent legislative authority. In such a scheme for protection of the rights of the individual against arbitrariness of the tax executive, a lower authority is mandated to comply with the orders of the higher appellate authority or to act in accordance with the decision of the reviewing authority. Here the two have coalesced and, by its action of choosing a third option, the original authority has placed himself beyond the pale of acceptable behavior. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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