2003 (5) TMI 296

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.... Appellant. Ms. Charul Baranwal, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. PGO Processors Pvt. Ltd. have filed the present Appeal against Order-in-Appeal No. 442/2002, dated 24-6-2002 by which the Commissioner (Appeals) has rejected their claim for refund of duty. 2. Shri K.K. Anand, learned Advocate, submitted that the Appellants manufacture processe....

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....uty paid under protest can be refunded only when the basic issue is decided in their favour. The learned Advocate, further mentioned that the show cause notice has so far not been adjudicated upon by the Adjudicating Authority. Learned Advocate also emphasized that the issue regarding payment of duty by a job worker on processed fabrics stands settled by the decision of the Supreme Court in the ca....