2001 (10) TMI 604

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....he Respondent. [Order]. - I have heard Shri A.K. Mondal, ld. JDR. Nobody is present for the respondents. In terms of the provisions of Notifn. No. 33/99-C.E., the respondents were entitled to the benefit of refund of duty paid by them and they were required to file a statement of the duty paid by the 7th of the next month in which the duty has been paid from the account current. Thereafter t....

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....er of Commissioner (Appeals) is impugned before me. 3. I find from the provisions of the said notification that para 2A and B contained the manner in which the effect would be given to the notification. However, as rightly observed by the Commissioner (Appeals), a combined reading of the two shows that if the beneficiary of the notification apply for the benefits within seven days the Asst....