9911796707
TMI Blog2024 (3) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... /w Mamta R. Omle. P.C. 1. Heard learned counsel for the parties. 2. Petitioner had filed 7 refund claims for refund of additional duty amounting to Rs. 29,16,400/- which was for the period from 2nd April, 2013 to 30th April, 2015. The Adjudicating Authority had initially rejected the said refund claims by orders which are stated to be orders from 20th January, 2017 to 3rd March, 2017. In such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the grant of refund in regard to the refund claims but also the prayer that the refund be sanctioned with interest. It is on such plea of the Petitioner, the Commissioner had allowed the Petitioner's Appeals and remanded the proceedings of the refund application to the adjudicating officer. 3. Learned counsel for the petitioner has drawn our attention to the orders in original directing refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is the statutory entitlement of the Petitioner and which necessarily was required to be considered by the adjudicating officer in considering the Refund Applications on remand. It clearly appears that although a specific prayer was made before the Commissioner of Appeals and the proceedings were remanded in that regard, the Designated Officer has failed to consider such prayers. Even assumin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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