2004 (2) TMI 436

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.... for the Appellant. Shri B.H. Mangtani, Advocate, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The appeal arose out of the order of the Commissioner (A) who in the impugned order held that the appellants before him were entitled for refund of Rs. 10,07,661/-. 2. The Revenue's contention in the appeal is that the respondents did not file any appeal against the orde....

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....uty. The respondents have not discharged this burden. 3. Heard both sides. 4. The Revenue's main contention is that the Commissioner (A) should not have allowed the refund when the Commissioner's order fixing ACP was operational and was not set aside by a higher judicial forum. In fact this view was rightly taken by the Deputy Commissioner in his order rejecting the refund claim. T....