2005 (9) TMI 529

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.... Respondent. [Order per : P.G. Chacko, Member (J)]. - This application is by the appellants in Appeal No. C/797/97 which was disposed of by this Bench as per Final Order No. 1520/2001 remanding refund matter to the Commissioner of Customs. Pursuant to the remand order, ld. Commissioner of Customs passed Order-in-Original No. 154/02, dated 9-9-02 holding that the assessee was entitled to consequ....

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.... due to the department from the assessee in relation to an earlier import. 2. Ld. Counsel for the applicants submits that in relation to the earlier import, the department has never raised any demand in accordance with law and therefore, it is illegal on their part to have appropriated any amount from the refund sanctioned by the Commissioner (Appeals). We have heard ld. SDR also who submits....