R.Muralidhar, Member (J)
1. The present Miscellaneous Application has been filed by the importer (Assessee herein) on the ground that their Appeal No.C/75444/2021, should be tagged with the Departmental’s Appeal No.C/75871/2017, since the issue emanates from the same refund claim.
2. On a query from the Bench, the ld.A.R. for the Revenue submits that against the refund granted earlier, the Department had come up with the appeal before this Tribunal bearing No.C/75871/2017. After the denovo adjudication, the same refund was once again granted by the adjudicating authority. On Department filing an appeal against the Order-in-Original, the Commissioner (Appeals) has set aside the Order-in-Original. Being aggrieved, the importer has filed the appeal bearing No.C/75444/2021 before this Tribunal.
3. From the above facts and circumstances of the case, it appears that since the refund in question has already been litigated by the appellant-importer, the Revenue’s Appeal No.C/75871/2017 has become infructuous. Accordingly, we dismiss the appeal bearing No.C/75871/2017 filed by the Revenue as infructuous.
4. In view of this, we reject the Miscellaneous Application filed by the importer to tag both the appeals together.
