2005 (7) TMI 231

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....Central Excise (Appeals), Aurangabad. In the impugned order, the Commissioner (Appeals) upheld the Order-in-Original and rejected the department's appeal. The issue pertains to refund of duty paid in pursuance of an order of the original authority before filing an appeal against it before the Commissioner (Appeals). Later when the respondent succeeded before CESTAT, he pleaded for a refund of duty....

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.... ratio of the Tribunal's decision in the case of CCE, Bhubaneshwar v. Konark Wire (P) Ltd. [2000 (117) E.L.T. 681] wherein the Tribunal held that when the order confirming duty demand is set aside by the appellate authority, the applicant is automatically entitled to get back the duty deposited during the pendency of appeal. He also held that in a case of this type, a formal letter of protest unde....