2005 (11) TMI 416

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.... SDR, for the Respondent. [Order]. -  M/s. Tamil Nadu Newsprint and Papers Ltd., (TNNPL, for short) had cleared certain quantity of paper to their customer on payment of duty during 1999-2000, though they were not liable to pay the duty. Subsequently, they filed a refund claim in respect of the duty amount (Rs. 67,954/-). The original authority sanctioned the refund after noting that th....

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.... adjusting the refund amount against an earlier demand of duty confirmed against the assessee, M/s. TNNPL preferred an appeal to the Commissioner (Appeals). The appellate authority by Order-in-Appeal No. 336/2003, dated 18-11-2003 dismissed that appeal in view of Order-in-Appeal No. 331/2003 ibid. The present appeal is against Order-in-Appeal No. 336/2003. After hearing both sides and considering ....

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....ier demand of duty confirmed against the party. The present appeal is only against Order-in-Appeal No. 336/2003 and cannot be considered to be one filed against Order-in-Appeal No. 331/2003. 3. Relying on Board's Circular No. 423/56/98-CX, dated 22-9-1998, ld Counsel argued that, if the refund order passed by the original authority was erroneous, the only option for the Department was to i....