9911796707
TMI Blog2024 (11) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Raman Mittal , Authorised Representative for the Respondent ORDER PER : S. S. GARG The present appeal is directed against the impugned order dated 31.10.2022 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants were working under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority. Hence, the present appeal. 2. Heard both sides and perused the records of the case. 3. Shri Vikrant Kackaria, learned Counsel for the appellant appears on behalf of the appellant. He submits that the impugned order is not sustainable in law as the same has been passed by ignoring the precedents on the same issue. He further submits that the appellant had availed the refund of duty pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of duty paid by them. He further submits that the Department had not challenged the refund sanction order till date and in the absence of challenge to the refund sanction order, the refund cannot be rejected as held by the Hon'ble Guwahati High Court in the case of CCE, Shilong Vs Jellalpur Tea Estate- 2011 (268) ELT 14 (Gau). He also submits that this Tribunal has followed the above cited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record, I find that this issue is no more res integra as held in various decisions cited supra. Further, I find that this Tribunal in the case of M/s Pace Non Woven Fabric Products (cited supra) has considered the identical issue and has held as under: 6. After considering the submissions made by both the sides and perusal of the material on record, I find that this issue is no more res integra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment, then the same cannot be recovered by way of issuance of show cause notice. ----- 10. In view of my discussion above and by following the ratios of the decisions cited supra, I am of the considered view that the impugned order is not sustainable in law and therefore, I set aside the same by allowing the appeal of the appellant with consequential relief, if any, as per law. 6. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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