' The department is in appeal against order dated 4-6-2008 through which number of other appeals bearing numbers 279 to 284 were jointly disposed of. This appeal is to the extent of Order- in-Original No,1810 of 2007 dated 4-7-2007 which was modified by accepting Registered Person's appeal.
2. Facts, briefly are that respondent Registered Person, engaged in manufacture and export of textile products, claimed refund for the period June, 2004 against input tax paid on raw material consumed in manufacturing of taxable goods, Show-cause notice was issued after deferring the claim of refund, on the objection of "suspected suppliers" and "duplicate invoices" as raised by STARR system. Refund was rejected through order noted above by Assistant Collector Sales Tax Refund. This order was challenged in first appeal and appeal of the Registered Person was accepted by Collector (Appeals) after satisfying himself with the supporting documents produced at appellate stage. The department has challenged this order through instant appeal.
3. The DR while speaking in favour of appeal, submits that Collector (Appeals) was not justified to accept, the supporting documents at appellate stage, which were not sufficient to allow the claimed refund. Learned counsel for the respondent Registered Person submits that connecting appeals arising from the same impugned order has already been dismissed by this Tribunal vide its order bearing STA No,184/LB/2009 dated 3-5-2010 for the reason that order-in-original was hit by limitation. He adds that show-cause notice was issued on 19-12-2006 whereas order-in-original was passed on 14-7-2007 after 260 days. The DR could not dispute this factual and legal position.
4. Perusal of the record shows that basis of this appeal is the same Order-in-Original which has already been held as time barred through our earlier judgment noted supra. This appeal is also dismissed for the reasons noted in that judgment.
' Order accordingly.