2003 (7) TMI 177

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....-Appeal No. 474/2002, dated 13-6-2002 by which the Commissioner (Appeals) has remanded the matter to the Adjudicating Authority for verifying the contention of the Appellant, M/s. Babu Textile Industries. 2. When the matter was called, no one was present on behalf of the Respondents nor was there any request for adjournment in spite of notice. I also observe that no one was present on behalf of....

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....and, if the same is found correct, the refund may be allowed in cash forthwith." 4. The learned S.D.R. has submitted that as the payment of duty initially was paid out of Modvat Credit Account, any refund has to be given by allowing credit entry into RG23A Part-II Account only; that there is no provision for sanction of such amount in cash. 5. I have considered the submissions of the learned....