Will the Revenue ever review an order in its favour and file an appeal'?

By Vijay Kumar

IT is a foregone conclusion that no Commissioner or CC will decide to file an appeal against an order in favour of Revenue.

I have in my archives, a rare collection – a review order passed by a Commissioner against rejection of a refund claim by an Assistant Commissioner.

In F. No. V/(KB)TRB-5/2002/Andheri, dated 22.03.2002, Mr YP Panghar, Commissioner of Central Excise, Mumbai V, reviewed an order passed by his Assistant Commissioner rejecting a refund claim as time barred. The Commissioner held that the deposit made during investigation is deemed to be made under protest and there is no time bar for its refund. He directed the Assistant Commissioner to file an appeal before the Commissioner (A) to set aside the order.