2005 (1) TMI 581

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....ese two appeals have been filed by the Revenue. 2. The respondents are 100% EOUs and as per condition of licence issued to them for warehousing the goods under the provisions of Section 58 of the Customs Act, cost recovery charges are required to be deposited by them. They deposited the cost recovery charges but filed a refund claim for the said charges on the ground that they have not avail....

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....e Commissioner (Appeals) has relied upon. It was pointed out that no appeal lies against the order to the Commissioner (Appeals) under Section 128 of the Customs Act as the refund is not under the provisions of Customs Act or the Central Excise Act or the rules made thereunder, since the matter relates to the cost recovery charges. Reliance was placed on the decision of the Rajasthan High Court in....