TMI Blog2017 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the assessee. As the details of communication of the order of adjustment of duty is not available, the matter should be remanded to the Adjudicating Authority to decide the refund claims on the basis of the above observation in accordance with law - appeal allowed by way of remand. - E/317 & 318/10 - FO/A/75565-75566/2017 - Dated:- 7-4-2017 - Shri P.K. Choudhary, Member(Judicial) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 30.09.2008 and the refund claim was filed on 01.10.2009. In the case of order dated 26.10.2009, the adjustment of duty after final assessment was made on 17.07.2008 and refund claim was filed on 24.07.2009. By the impugned order, the Commissioner(Appeals) upheld the Adjudication Order. 2. Heard both sides and perused the appeal records. 3. I find that, according to the Revenue, as per Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation (B) to Section 11B of the Central Excise Act, 1944 includes the date on which the approval of classification list was communicated by the concerned Assistant Collector to the respondent and followed the decision of the Hon ble Supreme Court in the case of Samrat International Pvt.Ltd. v. Collector [1992 (58) ELT 561 (S.C.)]. The Hon ble Supreme Court in the case of Collector of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... binding on him. Otherwise the party affected by it will have no means of obeying the order or acting in conformity with it or of appealing against it or otherwise having it set. This is based upon, as observed by Rajamanner, CJ in Muthia Chettiar v. CIT (supra) a salutary and just principle. The application of this rule so far as the aggrieved party is concerned is not dependent on the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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