1991 (6) TMI 170

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.... for the Respondent. [Order]. -  This appeal is directed against the Order-in-Appeal No. R-797/B-II-521/87/12557, dated 19-8-1988 passed by the Collector of Central Excise (Appeals), Bombay, confirming the Order-in-Original No. V-18II(18) 67/85 dated 30-9-1986 passed by the Assistant Collector of Central Excise, Dv. VIII, Bombay II rejecting part of the appellants claim for refund on th....

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....on the decision in their favour by the Collector (Appeals). In his submission, for the future safeguard, they are prepared to bind them down to the conditions as the Tribunal may give. 3. Shri Mondal, the Ld SDR, submitted that the production of GP-1 is sought for to safeguard against duplication of the claim and that the departmental authorities are duty bound to take safeguard against such du....

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....nd may evolve some full proof machnery to provide the safeguard against the duplication of the claim. In my view, an affidavit on the part of the appellants to the effect that they have so far not claimed the amount and giving an undertaking that they should not claim the same again supported by a bank guarantee for a period of six months for the amount for which the claim to be allowed, for this ....