2008 (2) TMI 713

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.... appeal is directed against the Order-in-Appeal No. SDK(1782) 444/AUR/2002, dated 31-7-2002, which set aside the order-in-original. 2. The brief facts of the case are that the appellant filed a refund claim for Rs. 60,716/- on the ground of excess payment of special excise duty by oversight. The said refund was sanctioned by the adjudicating authority holding that the refund claim was within....

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....r-in-appeal I find that the learned Commissioner (Appeals) in his order-in-appeal in paragraph 3 held as under : "3. Respondents were given opportunity to file cross-objection, and also opportunities for personal hearing on three different dates, while written submissions were filed, personal hearing was not attended. Accordingly, the subject appeal is being disposed of after considering the....