TMI Blog2021 (11) TMI 784X X X X Extracts X X X X X X X X Extracts X X X X ..... led against those orders. In the absence of any challenge to the orders of this Tribunal, the adjudicating authority was duty bound to implement the orders of this Tribunal which they failed to do so. Further, in earlier round of litigation, the orders of this Tribunal were final. The decision relied upon by the ld. AR in the case of ASSISTANT COMMISSIONER, INCOME TAX, RAJKOT VERSUS SAURASHTRA KUT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21, E/60227/2021, E/60228/2021, E/60229/2021, E/60230/2021, E/60231/2021, E/60232/2021, E/60233/2021, E/60234/2021 HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) Present for the Appellant: Mr. Ajay Jain, Advocate Present for the Respondent: Ms. Swati Chopra, Mr. H. S. Brar, ARs ORDER PER ASHOK JINDAL: This is second round of litigation. In earlier round of litigation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by this Tribunal, the appellants approached to the adjudicating authority for sanctioning the refund claim. The adjudicating authority partly sanctioned the refund claim and partly rejected the refund claim. The ld. Commissioner (Appeals) had gone through the orders of the adjudicating authority. Although the same were not challenged by the Revenue before the ld. Commissioner (Appeals) but he so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as passed the orders relying on the decision in the case of M/s SRD Nutrients Pvt Ltd 2017 (355) ELT 481 (SC). The said decision has been held per in curium by the Hon ble Apex Court in the case of Unicorn Industries vs. UOI - 2019 (370) ELT 3 (SC). Therefore, relying on the decision of the Hon ble Apex Court in the case of ACIT Rajkot vs. Saurashtra Kutch Stock Exchange Ltd 2008 (230) ELT 385 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) is not applicable to the facts of this case as in that case, the issue was alive by filing the application for rectification of mistake. There is no such case in these matters, therefore, the said decision cannot be applied here. In that circumstance, the ld. Commissioner (Appeals) has exercised the power without any authority of law, the act of the ld. Commissioner (Appeals) is bad in law. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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