2008 (6) TMI 28

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chnical) (Final Order No. 727/2008 dated. 23.6.2008 certified on 9.7.2008 in Appeal No. ST/426/2007) Shri Pradyumna, Advocate, for the Appellants. Ms. Sudha Koka, SDR, for the Respondent. [Order per S. L. Peeran, Member (Judicial)] - This appeal arises from the Order-in-Appeal No. 82/2007 dated 31.10. 2007 by which the Commissioner (Appeals) rejected the refund claim of Rs. 4,33,446/- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3) STR 131 (Tri.); CCE Vs. M.A. Finance Services Pvt. Ltd., 2006 (2) STR 350 (Tri.-Kolkata) and J.R.K. Industries (P) Ltd. Vs. Commissioner of Central Excise, 2006 (74) RLT 574 (CESTAT-Del.) = 2006 (206) ELT 338 (Tri.-Del.). 2. The learned DR submits that the amounts collected was required to be reimbursed to the Government as it was collected as duty/tax in terms of Section 11D of the Act. Eve....