2005 (4) TMI 119

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce-President]. - Heard both sides. 2. The appellant filed this appeal against order-in-appeal whereby the refund claim of the appellant was rejected. In this case the dispute is in respect of the excess duty paid in respect of the samples cleared by the appellant. The appellant initially paid duty under Section 4(a) of Central Excise Act thereafter filed a refund claim within the period of limi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pplicable in respect of the resale of the samples - Sarabhai Chemicals Pvt. Ltd. v. CCE reported in [2004 (168) E.L.T. 70 (Tribunal) = 2004 (64) RLT 451] and Bombay High Court decision in the case of Cipla Ltd. v. Union of India reported in 1993 (67) E.L.T. 61 and in the case of M/s. Pharma Products (P) Ltd. v. CCE reported in 2004-TIOL-952-CESTAT-MAD. 4. The contention of the Revenue is that t....