2008 (4) TMI 177

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....or the Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby refund claim filed by the appellant was rejected. 3. The brief facts of the case are that the appellants are engaged in the manufacture of sugar. The appellant applied for permission of storage of non-duty paid....

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.... for refund.  5. We find that the appellant asked for concession which was granted on certain conditions. The appellant availed the concession on fulfilment of the conditions without challenging the condition imposed under the permission granted by the Commissioner of Central Excise. The appellant filed a refund claim challenging the condition imposed in the permission letter which accordin....