2005 (12) TMI 414

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.... Shri Sarabhewswara Rao, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - Revenue has filed this appeal against Order-in-Appeal No. 103/2004(T)-CE, dated 29-10-2004 passed by the Commissioner of Customs & Central Excise (Appeals), Guntur. 2. The brief facts of the case are as follows - The Respondents, M/s. Annapurna Industries Ltd., Secunderabad holders o....

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....ion for refund of Rs. 1,84,018/- enclosing the Order-in-Original dated 31-7-03 passed by the Joint Commissioner, Tirupathi. The Deputy Commissioner, Kurnool vide Order-in-Original No. 2/2003, dt. 18-11-2003 rejected the claim of cash refund. The respondents filed an appeal against the Order-in-Original No. 2/2003, dt. 18-11-2003 passed by the Deputy Commissioner, Kurnool. The Commissioner (Appeals....

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....e respondents. The Revenue is aggrieved over the order of the Commissioner (Appeals) which has set aside the appropriation of refund amount towards the pending arrears which was stayed by the CESTAT, Bangalore. 3. The Revenue is aggrieved over the impugned order of the Commissioner (Appeals) on the following grounds :- (i)      In the findings of the Order-in-Or....

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....ion matters pertaining to earlier period (before the sale of unit to M/s. Hindustan Coca-Cola Beverages Pvt. Ltd.) will be borne by M/s. Annapurna Industries Ltd. (which is existing only on paper). In such a situation, the appropriation of the refund amount towards the part amount of the arrears is also justifiable in the interest/safeguarding of the Government dues. 4. Shri Ganesh Havanur....