TMI Blog2022 (6) TMI 1454X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals). By the Final Order dated 25 January 2018 held that the appellant was entitled to the refund claimed in these applications and allowed the appeal with consequential relief. It was incumbent upon the Revenue to implement the Final Order and give the refund. Therefore, the Assistant Commissioner was wrong in stating that again a Refund Application must be filed within one year of the Final Order. If he had read the Final Order even once, it would have been clear to him that the Refund applications were filed long ago under Section 11B and it was their rejection which was the subject matter of the Final Order. It is found appropriate to direct the Principal Chief Commissioner Of Chief Commissioner of Central Goods Services Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o refund was sanctioned to the appellant despite the Final Order. 3. After the introduction of the Goods and Services Tax, the offices were reorganized and the Assistant Commissioner of Service Tax, Division I (who passed the original orders) no longer exists. Learned counsel for the appellant submits that the appellant has been running from pillar to post since 2018 with no result and the refund has still not been given. He placed on record a copy of the letter issued by the Assistant Commissioner, Division Connaught Place, located at Nehru Place New Delhi who, inter alia, mentioned as follows: Your attention is also invited with the discussion held with Shri Rajesh Malhotra, Superintendent, Range 49 on 26.22020 wherein he has tol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der even once, it would have been clear to him that the Refund applications were filed long ago under Section 11B and it was their rejection which was the subject matter of the Final Order. 6. The other objection of the Assistant Commissioner is that the appellant was not registered with that range and no refund application was filed with it. He has not directed the appellant to the successor officer of the Assistant Commissioner of Service Tax Division 1 Nehru Place with whom the refund applications were filed. By delaying the refund, the Assistant Commissioner has only added to the burden of interest on the Revenue which it will have to pay under Section 11BB as each day the officer delays, more interest will become due. 7. When thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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