TMI Blog2019 (10) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... of original rejection of refund claims, the appellant did not challenge the adjudication order before the Commissioner (Appeals). Therefore, the first adjudication attained finality by not challenging the same. The appellant, on the basis of order of the Commissioner (Appeals), which was in favour of the appellant cannot challenge before whom the matter of other claim relief in other case, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to September 2008, appellant filed appeal before Commissioner (Appeals) which came to be allowed and the appellant received refund. However, refund claims for the period October 2008 and November 2008, though the same were also rejected by the Adjudicating Authority, the appellant did not file any appeal. Against rejection of refund in respect of these two refunds, the appellant approached the Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, for other two refund claims the appellant is entitled for refund. 3. Shri S.N. Gohil, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He relied on the Hon'ble Supreme Court decision in the case of Collector of Central Excise, Kanpur vs. Flock (India) Pvt. Limited 2000 (120) ELT 285 (SC). 4. We have heard both the sid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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