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TMI Blog2023 (6) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent ORDER Per : AJAY SHARMA This appeal has been filed from the impugned Order dated dated 22.03.2018 passed by the Commissioner of Customs, Nhava Sheva III by which the appeal filed by the appellant was rejected. 2. The appellant herein have paid 4% Special Additional Duty (SAD) levied under section 3(5) of Customs Tariff Act, 1975 on import of Tractor-Trailer Axle by using ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide impugned order dated 22.3.2018 on a totally new ground rejected refund claim on the ground of limitation pertaining to 9 Bills of Entry i.e. even those refund claim which were allowed by the adjudicating authority and remanded the refund claim pertaining to the balance 1 Bill of Entry to the Adjudicating Authority for deciding afresh. 4. I have heard learned counsel for the appellant and lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs lies with the Commissioner of Customs (Appeals) in terms of Section 128 (if the appeal has been preferred by assessee) or Section 129(D)(4) (Department's appeal on review of order] as the case may be. Legislature has very carefully worded the provision regarding filing of appeal by the Revenue as the said appeal lies only upon after the review of the order by the Commissioner of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore now the department can't file any appeal before the 1st Appellate Authority and in that scenario the findings recorded by the adjudicating authority in favour of the appellant have attained finality. Therefore I have left with no other option but to set aside the impugned order and remand the matter back to the Commissioner (Appeals) with a direction to decide the appeal filed by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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