2006 (2) TMI 316

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.... For the Respondent : Shri Ganesh Havanur, SDR Order T.K. Jayaraman, Member (T) 1. This is an appeal against Order-in-Appeal No. 30/2005 Central Excise dated 31st March 2005 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. On finalisation of provisional assessment for the period from 1995 to 1999, refund of Rs. 30,71,465/- was sanctioned by the Assistant Commissi....

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....s). The Commissioner (Appeals) observed that the letter is not a speaking order, discussing the subject and therefore, he would not be going into the merits of the contention made by the appellant in their grounds of appeal. With the above observation, he dismissed the appeal of the appellant. Aggrieved over the impugned order, the appellants have come before this Tribunal for relief. 3. Shri G....

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....efore, the refund of Rs 30,71,465/- granted to appellants has attained finality. The appellants were repeatedly approaching the Assistant Commissioner for grant of the refund. However, while granting the refund a part of the amount was ordered to be credited to RG 23A Part-II Account. The authorities have not heeded to the request of the appellant that the amount should be paid in cash/cheque as t....

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....ills - 1994 (73) E.L.T. 648. (6) DCM Data Products v. CCE, New Delhi - 1994 (71) E.L.T. 631. (7) CCE, Rajkot v. Deepak Vegetable Oil Industries Ltd. - 2001 (127) E.L.T. 817. (8) Ashok Arc v. CCE, Jamshedpur - 2002 (145) E.L.T. 591. (9) Eicher Tractors v. CCE, Hyderabad - 2002 (147) E.L.T. 457. (10) Universal Cables Ltd. v. CCE, Bhopal - 2003 (159) E.L.T....