2007 (5) TMI 136

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....e order of Commissioner (Appeals) No. Comm(A)/21/SRT-II/2006 dated 27-1-2006. 2. Heard the learned SDR for the appellant Department. 3. The brief facts are as follows: (a) The respondent received POY during the period July, 1995 to December 1995 from M/s. Sanghi Polyester Ltd., Hyderabad and on the basis of duty paying documents took credit of duty mentioned in the said documents. (b) ....

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....ugh procedurally wrong, they were eligible for such credit and therefore, allowed the appeal. 4. The officers without choosing to verify as to whether consequent to issue of credit by the supplying unit to the appellant, whether any refund has been claimed by the supplying unit, chosen to cause reversal of the proportionate credit. The basis for reversal of credit was found to be wrong. In the ....