AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2000 (10) TMI 150
X X X X Extracts X X X X
X X X X Extracts X X X X
.... - 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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....