2008 (5) TMI 487

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....r the Respondent. [Order].   Nobody appeared on behalf of the appellant. Accordingly, I have gone through the impugned order and heard ld. Jt. CDR. 2. Appellants are engaged in the manufacture of plastic goods falling under Chapter 39 of the Central Excise Tariff Act, 1985. Their factory was visited by the officers on 22-1-2000, who conducted various checks and verifications. Du....

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....course of investigation. Accordingly, they applied for the refund of the same, which was rejected by the Asst. Commissioner on the ground of time bar as also on unjust enrichment. On appeal against the above order, Commissioner (Appeals) rejected the same vide his impugned order. Hence the present appeal. 5. On going through the reasonings adopted by the Commissioner (Appeals) for denial o....

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.... payable by the appellant. As such, he has rejected the refund claim. 6. I do not find any legal and sound reasoning in the above findings of Commissioner (Appeals). Admittedly, the earlier order of the Adjudicating Authority was set aside in its totality. The fact that it was set aside on the point of limitation and not on merits, cannot come in the way of the appellants being entitled to....