2004 (4) TMI 427

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..... Shri M.A. Patel, Consultant, for the Respondent. [Order]. -  After condoning the delay of 26 days in filing the present appeal by the Revenue, I find that the issue relates to refund of pre-deposit of duty amount which was originally sanctioned by the Asst. Commissioner and it was adjusted against outstanding demand. Appeal against the order confirming the demand of duty finally su....

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....the sanctioned refund claim was adjusted. Secondly, in the case of consequential refund arising out of the order of the appellate authority, the date of adjustment of the sanctioned refund claim is not relevant. The appellants' also relied on the judgement of CEGAT in the case of M/s. Karan Packaging Pvt. Ltd. v. Commissioner of Central Excise, Bhopal and in the case of M/s. Executive Engineer, K.....