2005 (6) TMI 428

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....e Respondent. [Order]. - Heard both sides. The Appellants filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals). 2.Brief facts of the case are that the Appellants made an import of Release Agent and the goods were provisionally assessed to Customs duty. Thereafter the assessment was finalised on 12-8-1996. After finalisation of the assessment the Appellants filed ....

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....t in absence of appeal filed by the Revenue the Commissioner had erred in setting aside the sanctioned refund. The contention is that against sanctioned refund the Revenue had two alternatives either to go in appeal or to issue notice under Section 28 of the Customs Act. The Revenue had not opted for filing appeal against the Adjudicating Order nor issued any notice for recovery of erroneous refun....