2000 (5) TMI 755

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....he Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been filed by M/s. Imperial Auto Industries against the order-in-appeal dated 31-8-1995 passed by Commissioner (Appeals) vide which he had confirmed order-in-original of the A.C. rejecting their refund claim of Rs. 67,620/. 2. None has come present on behalf of the appellants to argue the appeal. They have p....

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....ise duty and as such they claimed refund of the same having paid twice. 3. The Assistant Commissioner did not agree with the version of the appellants and through order-in-original dated 23-9-1994 rejected their claim for the refund of the duty amount. This order of the AC was confirmed by the Commissioner (Appeals) through impugned order. The sole ground on which the appellants have ch....

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....ctory in the proper form. The Rule clearly mandates that no refund shall be permissible unless the procedure mentioned therein, had been complied with and requisite details had been rendered to the satisfaction of Collector within six months of the return of the goods to the factory. The assessee is also required under this Rule to store the goods separately pending these being refined, re-conditi....