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2013 (1) TMI 277

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..... Per: S.S. Kang: 1. Heard both sides. 2. Revenue filed this appeal against the Order-in-Appeal No. CEX.XI/JMJ/236/NSK/APPEAL/2004 dated 31.05.2004 passed by the Commissioner of Central Excise (Appeals), Nashik. 3. Brief facts of the case are that the Respondent filed a refund claim in pursuance of the order-in-appeal no. SDK(178)178/AUR/2000 dated 20.07.2000 passed by the Commissioner....