1999 (1) TMI 252

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....for the Respondents. [Order]. - This is a Revenue appeal against Order-in-Appeal No. 73/91, dated 19-3-1991 passed by Commissioner (Appeals). In the said appeal, the learned Commissioner (Appeals) has allowed the appellant's refund claim under Rule 173L in full upsetting the Order-in-Original of the Assistant Commissioner wherein the refund was restricted to the quantity actually emerging in....

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.... Tribunal's Final Order No. 277/91, dated 3-5-1991 in their own case. Therefore, the matter is no longer res integra and the ratio of the said final order needs to be applied in this case also. 4.  I have perused the above noted final order wherein it is held that the matter was to be re-examined de novo by the Original authority and the refund claim of the assessee could be limited only t....