TMI Blog2021 (6) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... roneously granted would have to be decided in the manner provided in law. Neither the assessee can seek refund nor Revenue can proceed to recover the refund already sanctioned without challenging the earlier order by way of remedy provided in Section 128 of the Act. Having not challenged the previous order, the Revenue cannot be allowed to re-open the issue - Appeal allowed - decided in favor of appellant. - Customs Appeal No.75010 of 2019 - FINAL ORDER NO.75249/2021 - Dated:- 31-5-2021 - MR. P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri B.Singh, Consultant for the appellant Shri A.K.Singh, Authorized Representative for the Respondent ORDER The instant appeal has been preferred by the appellant assessee against demand of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. At the stage of first appeal filed by the appellant assessee, the assessee submitted another certificate duly signed by their Statutory Auditors who is certifying their annual financial accounts. They submitted that since they did not receive the SCN, they could not get the opportunity to furnish reply in defence to justify their claim of refund. The Ld. Commissioner (Appeals) vide impugned Order dated 10.10.2018, however, rejected the appeal on the ground of fraud without taking cognizance to the submission of fresh CA certificate by the Statutory Auditor and accordingly upheld the original order confirming the demand. 4. Sri B. Singh, Consultant appeared for the Appellant and Sri A. K. Singh, A/R, appeared for the Revenue. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order dated 26.9.2014 sanctioning refund, since not challenged by the Department. 6. The Ld. A.R. for the Revenue reiterated the findings made by the Commissioner (Appeals) in the impugned order and prayed that the appeal be rejected being devoid of any merit. 7. Heard both sides through video conferencing and perused the appeal records in detail. 8. I note that refund of 4% SAD that has been sanctioned to the appellant vide order dated 26.9.2014 has not been reviewed or challenged and the said fact is not in dispute. Neither the said fact has been disputed by the Ld. AR appearing for the Revenue. SCN dated 05.03.2018 has been issued under Section 28 of the Customs Act to recover the amount refunded vide earlier Order dated 26.9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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