2000 (10) TMI 150

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.... - In this appeal filed by the Revenue, the order passed by the Commissioner of Central Excise (Appeals) is under challenge. In para 4 of his order, the appellate authority had treated the letter dated 16-6-1994 filed by the Respondents M/s. Jeevan Diesels and Electricals (P) Ltd. as their refund claim although the said letter was not in the prescribed proforma. The Revenue has pleaded that when t....

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....ad been reduced. They filed refund claim although not in the proper proforma. The appellate authority had treated it as a refund claim. We find that in the facts and circumstances of this case when the rate of duty had been reduced by the Legislature and the assessee had paid a higher duty even when he was eligible for paying a lower rate of duty, the view taken by the Commissioner of Central Exci....