9911796707
TMI Blog2015 (2) TMI 1226X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax, Hyderabad. The operative portion of the impugned order has set aside a part of the order dated 31.10.2013, passed by the Assistant Commissioner, Hyderabad-IV Commissionerate, to the extent the primary order granted refund of Rs. 4,36,987/- and directed its recovery along with interest as applicable. 3. The impugned order is the culmination of a series of irrelevant and incompetent proceedings. We now advert to the chronology of events leading to the impugned order. 4. For the period covering July 2007 to September 2007; October 2007 to December 2007 and January 2008 to March 2008, the appellant claimed refund of unutilized credit of input services, in all amounting to Rs. 39,25,141/-. In respect of the three refund claims, show-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings. This authority went on to pass an order No. 255/2013 dated 31.10.2013 and wholly oblivious of the appellate order, the Assistant Commissioner analysed the earlier primary adjudication order dated 24.2.2009, the order of the appellate Commissioner dated 20.5.2009 and again went into the question whether the appellant was entitled to refund of unutilized input service credit in respect of various components of input services; and eventually concluded that of the total amount of Rs. 39,25,141/- claimed by the appellant, it was entitled to refund of only Rs. 33,87,922/- but not for Rs. 5,38,219/-. 9. In view of the appellate Commissioner's order dated 20.5.2009, the Assistant Commissioner was duty bound to grant refund of the amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d beyond the jurisdiction of the Assistant Commissioner, in view of the appellate order dated 28.5.2009. 12. Pursuant to the Review Order dated 4.2.2013, the impugned order dated 26.03.2014 was passed. The Assistant Commissioner's order dated 31.10.2013 is set aside to the extent refund claim is sanctioned to the extent of Rs. 4,36,987/-; since the amount sanctioned by order dated 31.10.2013 was withdrawn by the assessee, the impugned order directed recovery of Rs. 4,36,987/- along with interest under Section 73 of the Finance Act, 1994. 13. While so, Revenues appeal against the earliest appellate order dated 20.5.2009 (sanctioning refund claimed by the assessee in its entirety) had come up for hearing and was disposed of by order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent is also disposed of. 14. By virtue of the order of this Tribunal dated 19.5.2014 in ST/779/2009, it now transpires that the earlier order of the appellate Commissioner dated 20.5.2009 has ceased to exist and the matter stands remanded to the adjudicating authority for fresh determination in the light of the observations of the Tribunal, excerpted above. 15. In this appeal, we are only concerned with the validity of the appellate order dated 26.3.2014 passed by the Commissioner (Appeals) in Order-in-Appeal No. 04/2014. This appeal, as already noted earlier, arises out of the Order-in-Original dated 31.10.2013 which was passed on a refund claimed by the assessee pursuant to the earliest appellate order dated 20.5.2009 and during the cur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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