2005 (1) TMI 581

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....pondent. [Order].  -  These 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 char....

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....uction from the Board is there on which the 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 t....

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....the Central Excise Rules/Act or the Customs Act or the Rules. The order passed by the Commissioner (Appeals) basing his decision on Para 8.2 of the book of Shri S.M. Bhatnagar is not any instruction of the Board. The refund of cost recovery charges is an administrative function and the respondents should have approached the Commissioner or the Administrative Machinery of the Department for refund ....