2008 (2) TMI 861

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....l. 2. This appeal under Sec. 35G of the Central Excise Act is at the instance of the revenue against the order dated 23-11-2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, Bangalore Bench in Appeal No. E/687/2005 which was also at the instance of the revenue. 3. After the perusal of the records, tribunal was of the considered opinion that no case was made out fo....

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.... to it. In view of this, it had started payment of duty under protest. 6. Additional Commissioner of Central Excise, Mangalore, dropped the proceedings. Based on the decision of the Addl. Commissioner, respondent herein filed claims for two refunds amounting to Rs. 4,75,750/- and Rs. 4,30,965/-. The adjudicating authority rejected the claim of the respondent. Respondent approached the Comm....