2007 (4) TMI 572

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.... the Appellant. Shri Samir Chitkara, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - We have heard Shri Suriyanarayanan, learned Advocate appearing for the Appellant and Shri Samir Chitkara, learned SDR for the Revenue. 2. As per the facts on record, appellant are engaged in manufacture of processed MMF fabrics. The appellant filed a declaration under Rule 962....

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....erms of the original order passed by Dy. Commissioner. Accordingly, they filed refund claim on 21-01-03. 3. In the ordinary course, the refund claimed by them would have been entertained by authorities below. However, there is parallel development in the case. It is seen that apart from taking the original order, fixing the ACP, in appeal before Commissioner (Appeals), the appellant also c....

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....ls) dated 14-06-01. As such, the refund claim subsequently filed by the appellant on 21-01-03, in terms of Tribunal's order dated 28-09-01 rejecting the Revenue's appeal on the issue of ACP, can not be entertained second time. On the other hand, the appellant's contention is that the present refund claim has arisen as a consequence of the Tribunal's order fixing ACP without inclusion of length of ....