TMI Blog2019 (2) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant has not agreed with the adjudication order and when request for modification in adjudication order has been entertained and rejected and the same has been appealed against, in that circumstance, it is concluded that the appellant has challenged the adjudication order of refund claim - the appeal filed before the Ld. Commissioner (Appeals) is maintainable. Whether the appeal filed by the appellant before the Ld. Commissioner (Appeals) against the order of rejection of their request dt. 28.03.2018 is barred by limitation or not? - Held that:- Against the adjudication order, the appellant approached to the adjudicating authority for the modification of the same. Therefore, the time consumed by the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the appellant filed the appeal before the Ld. Commissioner (Appeals) on June, 2018. The Ld. Commissioner (Appeals) held that as they have not challenged the order of sanctioning the refund claim, therefore, the appeal is not maintainable. Moreover, the appeal filed by the appellant against the order dt. 28.03.2018 is barred by limitation. Against the said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that in this case, after introduction of Central Goods Service Tax Act, 2017, refund claims were required to be sanctioned in cash, whereas the adjudicating authority allowed partly refund claim in cash and partly in Cenvat Credit account. Therefore, the appellant under bonafide belief, requested the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioning the refund claim into Cenvat credit account, the appeal is maintainable before this Tribunal or not? (B) Whether the appeal filed by the appellant before the Ld. Commissioner (Appeals) against the order of rejection of their request dt. 28.03.2018 is barred by limitation or not? 6.1 Issue No.(i)- Whether without challenging the orders of sanctioning the refund claim into Cenvat credit account, the appellant is entitled to claim the refund or not? I find that in this case due to introduction of Central Goods Service Tax Act, 2017, the appellant is entitled to claim the refund in cash and the appellant after giving refund claim into Cenvat credit account, approached to the adjudicating authority for modification of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
