2003 (6) TMI 300

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.... for the Respondent. [Order]. -  Heard. 2. In this appeal, the Revenue has questioned the validity of the impugned Order-in-Appeal dated 21-3-2002 vide which the Commissioner (Appeals) has reversed the Order-in-Original and allowed credit of the disputed amount to the respondents. 3. The facts are not much in dispute. The respondents deposited Rs. 2,42,637/- against conf....

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....te that neither any show cause notice was issued nor any opportunity of personal hearing was granted to the appellant. I further observe that they were rightly eligible to take and utilize credit in the light of the judgments cited supra. Applying ratio of these judgments, I hold that credit was admissible to the appellant even if they had not filed any refund claim and the Adjudicating Authority ....