2003 (12) TMI 372

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....Shri K.K. Anand, Advocate, for the Respondent. [Order]. - In these appeals, the Revenue has made challenge to the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original and allowed the refund of the duty amount to the respondents. 2. The facts are not much in dispute. The respondents are engaged in the manufacture of bars and dispute regardi....

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....he impugned order by holding that since the duty was paid under protest which was never vacated by the Department by passing any order, and that after the passing of the order by the Apex Court, the Department was duty bound to refund the excess differential duty charged from the respondents after the clearance of the goods. 4. The learned JDR has contended that the refund claims were requ....

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.... dismissing the appeal of the Tribunal. 5. Besides this, the differential duty was deposited by the respondents under protest as they disputed the classification of their goods propounded by the Department. This protest did not stand automatically vacated on the decision of the appeal of the respondents in their favour by the Tribunal. The department as observed above, rather challenged th....