2005 (4) TMI 508

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.... Advocate, for the Appellant. Shri Bipin Verma, DR, for the Respondent. [Order]. -  In this appeal, the appellants have contested the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original allowing the refund of the duty amount to the appellants. 2. I have heard both sides and gone through the record. Admittedly, n....

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.... adjudicating authority has rightly allowed the refund for want of issuance of any show cause notice to the appellants. The view of the Commissioner (Appeals) that the letter of the Superintendent is to be taken as show cause notice, is wholly misconceived as no facts/details for raising the demand for the short paid duty, has been alleged therein. The Superintendent issued the letter only on the ....