TMI Blog2022 (3) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... they realized that the amount was not payable, accordingly, they had filed a refund claim. The refund claim should have been decided on merit by the Adjudicating Authority. The appellant have the statutory right that the benefits due to them can be claimed at any stage and the same need to be disposed in accordance with law on merit. As regard merit of the case the fact that the sale of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A/10210/2022 - Dated:- 22-2-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Uday B Kadu, Advocate for the Appellant Shri Ghanshyam Soni, Joint Commissioner (Authorized Representative) for the Respondent ORDER This appeal is directed against the order of the Commissioner (Appeals) whereby the he upheld the order of the original authority rejecting the refund claim of an amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant rejected the appeal not only on the ground that the appellant had paid the amount voluntarily but also on merit citing the Judgment of the Hon ble Supreme Court in the case of Ultratech Cement Ltd- 2018 (9) GSTL 337 (SC). Therefore, the appellant filed the present appeal. 2. Shri Uday B Kadu, Learned Counsel appearing on behalf of the appellant submits that even though the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. The appellant have the statutory right that the benefits due to them can be claimed at any stage and the same need to be disposed in accordance with law on merit. The Learned Commissioner (Appeals) has though considered the documents submitted by the appellant but citing the judgment of the Hon ble Supreme Court in the case of Ultratech Cement Ltd rejected the appeal. We find that as regard me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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