2009 (3) TMI 764

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....arma, Advocate, for the Respondent. [Order]. - Revenue filed this appeal against the order of the Commissioner (Appeals), whereby Adjudication Order was set aside and the refund claim for Rs. 1,17,494/- was allowed subject to verification of undue enrichment factor. 2. Ld. DR on behalf of the Revenue submits that the respondent paid excess duty during assessment of Bill of Entry. He ....

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....missioner (Appeals) after verification of the EDI System, allowed the refund claim. 4. After hearing both the sides and on perusal of the records, I find that Commissioner (Appeals) allowed the refund claim on verification of the EDI System and found that Notification No. 6/2007-dated 22-1-2007 reducing the duty from 12.5% to 7.5% was fed into the System on 22-1-2007. The respondent filed ....