2005 (11) TMI 338

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....esh Shah, SDR, for the Respondent. [Order]. - This is an appeal filed by M/s. Rexello Castors Pvt. Ltd., against Order-in-Appeal passed by the Commissioner (Appeals) who had seen eye to eye with the Order-in-Original passed by the Dy. Commr., C. Ex. denying a refund claim of Rs. 2,65,700/- (Rupees two lakhs sixty-five thousand seven hundred only) made by the appellants under Sections 11AB an....

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....nd seven hundred only) against the margin money of Rs. 2.5 Lakhs (Rupees two lakhs fifty thousand only) on account of Bank Guarantee furnished for Rs. 10 Lakhs (Rupees ten lakhs), they say that they are entitled for the refund of the said amount, as the same stands settled in their favour by CEGAT. The argument advanced by the appellants is simple and direct. According to them, since the said CEGA....