2005 (12) TMI 497

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...., Advocate, for the Respondent. [Order]. -  The appeal by Revenue is directed against the order in appeal dated 5-8-2004 wherein the departments appeal was rejected. 2. The relevant facts that arise for consideration are that the respondent had filed a refund claim for refund of the SED paid by them due to mistake. The said refund claim was rejected by the adjudicating authority....

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....d both sides and perused records. I find from the order-in-original that the adjudicating authority has at Para 6 of the order dated 24-7-2002 has held as follows :- "From the foregoing paras it appeared that out of SED amounting to Rs. 112110/- claimed by the assessee as refund they were able to produce certificates in respect of Rs. 101568/-. These certificates were issued by the respective R....

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....cating authority has followed the direction of the Tribunal while appreciating the evidence on record and then sanctioning the refund. The respondent is also not aggrieved by the said order-in-original and has accepted the order. If the department was considering this refund is erroneous, nothing stopped them from issuing a show cause notice for recovery of the same and proceeding as per the law. ....

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....d in favour of the Department. 3. Board's Circular No. 572/9/2001-CX, dated 22-2-2001 may also be referred to in this context. 4. This may be brought to the notice of field formations." 5. The above said circular will come to the help of the department only if the issue in the case of refund, is decided in favour of the department. In the case before me the refund was sanctioned by t....