2005 (8) TMI 458

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....or the Respondent. [Order]. - After hearing both the sides, I find that the appellants imported CRCA sheets and cleared the same on payment of countervailing duty. However, at the time of taking credit, they took credit to the extent of 75% of duty paid on the said goods inasmuch as during the relevant period there was some confusion as to whether the credit to the extent of 75% or 100% is avai....

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....an amount of Rs. 2,77,620/-, which the appellant had reversed as a result of audit objection, he observed that the appellant should file a separate refund application. The appellants are aggrieved with the said part of the impugned order. 2.Shri T.C. Nair ld. Advocate referred to the Tribunal decisions in the case of BOC India Ltd. v. Commissioner of Central Excise, Kolkata-I [2003 (161) E.L.T. 1....