1992 (1) TMI 115

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....ions, the prayer is for refund of the amount in view of the order of the Customs, Excise and Gold (Control) Appellate Tribunal, 'Special Bench-A', New Delhi, setting aside the orders passed by the lower authority on the ground that the petitioners are not manufacturers. The Customs, Excise and Gold (Control) Appellate Tribunal has followed the decision of the Supreme Court in Ujagar Prints v. Unio....

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....these matters. 3. Mr. C. Natarajan, learned counsel for the petitioners points out that the order of the Tribunal has been passed following the judgment of the Supreme Court in Ujagar Prints v. Union of India [1988 (38) E.L.T. 535] and states that the mere filing of appeals in the Supreme Court is not enough to deny the petitioners the refund of the duty paid. I am of the view that the contenti....