2007 (3) TMI 67

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....The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals), Bangalore, who has allowed the appeal of the respondent herein against the rejection of claims filed by them for refund of the following amounts :- Rs. 03,86,496/- Rs. 06,58,569/- Rs. 12,17,588/- Rs. 15,98,080/- Rs. 18,09,842/- Rs. 20,05,520/- Rs. 23,19,345/- Rs. 19,10,085/- Rs. 24,41,711/- 2. The resp....

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....partment had conducted a test check and satisfied themselves with the methodology adopted for calculation of the amount and himself checked the entries of the CD with reference to the refund claims and also perused the Chartered Accountant's certificate submitted by them with reference to the correctness of the claims of refund. After being satisfied on the basis of the above records of the ge....

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....he department itself. After rejection of the refund claims by the Asstt. Commissioner, the assessee filed appeal against the same and the Commissioner (Appeals) sanctioned the refund claims; the revenue sought stay of the operation of the impugned order, verification was carried out by the Asstt. Commissioner and after verification, Order No. 24/05 has been passed by him by which he has rejected c....