2008 (11) TMI 181

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....t. [Order per : Archana Wadhwa, Member (J)].- The appellants are un-represented. However, they have filed written submission which we have gone through. We have heard Dr. M.K. Rajak, SDR appearing for the Revenue. 2. As per facts on records, the appellant filed a refund claim of Rs.1,92,000/- for duty paid on account of gallery portion. Such refund claim was rejected by the Deputy Commissioner v....

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....by Commissioner (Appeals) and, as such he is required to examine the quantification of the same only. Said order of Assistant Commissioner sanctioning the refund was challenged by the Revenue before Commissioner (Appeals). The appellate authority vide his impugned order accepted the Revenue's appeal and set aside the order of refund passed by the Assistant Commissioner. Hence the present appeal. ....