2010 (8) TMI 204

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....ar, JDR, for the Appellant.  [Order (Oral)]. - This is an appeal by the Department against the order of the Commissioner (Appeals) No. 173-C.E./ALLD/2007 dated 24-9-07, by which the order of the original authority dated 29-5-06 sanctioning refund of Rs. 46,400/- by way of credit into RG-23A Part II account was upheld. 2.None appears for the respondent in spite of notice. Heard the le....

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....ner, the party filed refund claim on 27-4-04 which was granted by the original authority as a consequential relief in pursuance of the order of the Joint Commissioner. The Department felt that the claim has to be rejected as time barred and filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) did not interfere with the order of the original authority. 5. Learned D....

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....ods were not confiscated. Therefore, the payment of duty at the time of clearance after provisional release is only at the instance of the Department and consequent to seizure and provisional release which has been held not legal by the order of the Joint Commissioner dated 29-12-2003. Undisputedly, the said order of the Joint Commissioner stands accepted by the Department and no appeal against th....