2004 (9) TMI 527

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....Respondent. [Order]. - The instant appeal has been filed by M/s. Indian Oil Corporation Limited against the Order-in-Appeal No. Cal-Cus-1063/94 dated 20-12-1994 passed by the Commissioner of Customs (Appeals) Kolkata. 2. The Commissioner (Appeals) in his order rejected the appeal as it is found that the refund claim filed by the Appellant for Rs. 8,85,758/- is not admissible. 3.&e....

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....Authority again rejected the claim and the Commissioner (Appeals) rejected the claim of the Appellant vide its order referred to above. 4. I have heard Shri B.J. Mookherjee, Advocate for the Appellant and Shri N.K. Mishra, ld. JDR for the Revenue. 5. The Commissioner (Appeals) has observed as follows while rejecting the claim of the appellant : - (a)     Shor....