2009 (12) TMI 403

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....K. Sharma, JDR, for the Respondent. [Order]. - Heard both sides. 2. Appellant filed this Appeal against the impugned order passed by Commissioner (Appeals). The order passed by the Commissioner (Appeals) is reproduced below :- Appellant challenges the letter dated C.No. IV (16) 26- Refund/ST/DNB/05/408 dated 22-1-2009 of the Assistant Commissioner, Central Excise, Dhanbad in which the Ass....

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....ertain queries regarding pending demand and the Assistant Commissioner vide letter dated 22-1-2009 in formed the factual position. Against this Order Appellant filed Appeal and Commissioner (Appeals) rejected the Appeal as non-maintainable. The only contention of Appellant is that there is no show cause notice regarding demand which is pending. Therefore the refund is wrongly rejected. 4. I fin....