2011 (1) TMI 1314

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...., for the Appellant. None, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals) the Revenue has filed the present appeal. Nobody appeared on behalf of the respondent. Accordingly we have heard learned SDR and have gone through the impugned order. 2. Commissioner (Appeals) vide his impugned order has granted refund of excess duty paid by the res....

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....e Limited v. Assistant Collector of Customs and Others reported in 1979 (4) E.L.T. (J 236) (Cal.). Further it stands contended by the learned SDR that the assessment order was never put to challenge and as per the law declared by the Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. v. C.C., (Preventive) reported in 2004 (172) E.L.T. 145 (S.C.), the refund claim contrary to the asses....