2016 (2) TMI 451

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.... M. Kannan submits that perusal of the appellate order does not throw light as to whether learned Commissioner (Appeals) has examined the reasons why the refund in respect of 69 chassis arises. It was his duty to give effect to para 5 of the order of the Tribunal in the case of the appellant as reported in 2011 (264) E.L.T. 518 (Tri.-Chennai) whereby Tribunal directed refund of excess duty, if any....

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....There is no whisper in the impugned order as to the reason why refund arises. It is therefore necessary to refer to para 5 of the order of the Tribunal which reads as under:- "5. As regards the issue of valuation, we find that the same is beyond the scope of dispute raised in the show-cause notice. The department has merely accepted the value declared by the appellants. In case, they have paid d....