2003 (7) TMI 335

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....Respondent. [Order]. -  In this appeal, the Revenue has questioned the validity of the impugned order-in-appeal dated 8-1-2003 vide which the Commissioner (Appeals) had affirmed the order-in-original dated 30-6-1995 of the Asstt. Commissioner allowing refund of Rs. 13,640.31. 2. The respondents are a 100% EOU. They filed a refund claim of the above said amount on the ground that they ....

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....d. From the record, I find that not an iota of evidence has been adduced by the Department to show that the duty charged from the customers by the respondents, was not @ 5% but 10%. Even in the show cause notice, it had not been so alleged, as is evident from the perusal of the impugned order itself. Therefore, I do not find any sufficient ground to disagree with the findings of fact recorded in t....