2008 (12) TMI 518

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....N.J. Kumaresh, SDR, for the Respondent. [Order]. - This is an appeal filed by M/s. Sivamani Spinning Mills Ltd., Dharmapuri. In the impugned order, the Commissioner (Appeals) sustained an order of rejection of refund claim filed by the appellants for an amount of Rs. 2,86,416/-. The sole ground for rejection of the claim was that the same was not supported by the relevant T.R. 6 challan in o....

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....sioner (Appeals) rejected the proposal suggested by the appellants to obtain the claim against an indemnity bond on the plea that the Tribunal had ordered refund in the above manner in a Customs case. Such a procedure could not be adopted on the Central Excise side. 2. Heard both sides. On a careful consideration of the facts of the case and the submissions by both sides, I find that there....