2007 (7) TMI 537

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....R, for the Appellant. Shri P.K. Shetty, for the Respondent. [Order]. -  This appeal is directed against the Order-in-Appeal AT/282/RGD/2006, dt. 28-4-2006. 2. Considered the submissions made by the both sides and perused the records. The issue involved in this case is regarding the refund claim filed by the respondent in respect of the capital goods procured by him as an Expo....

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....ies. The ld. Commissioner (Appeals) while allowing the appeal of the respondents held as under :- "The issue involved in present case is whether the appellants were entitled for subject refund claim. The subject matter of procuring the said capital goods was finally resolved by the Development Commissioner (Vide O-in-O, dated 18-7-2005) in favour of the appellants hence the appellants were elig....