2005 (11) TMI 131

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....als is common and hence they are taken up together for the disposal. E/303/2004 2. This appeal arises from the Order-in-Appeal No. 14/2004-C.E., dated 27-01-2004. The appellants are manufacturers of aluminium extrusions which they exported to Singapore on payment of duty. As they were eligible for exemption, they applied for refund. The Lower Authority accepted their refund application but a....

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....he pre-deposit that is required to be made in terms of Section 35F of the Act. The Tribunal has relied on the earlier judgments rendered in the following cases :- (i)      Commissioner v. Indian Shaving Products Ltd. [2002 (144) E.L.T. 650 (Tribunal) (ii)    Commissioner v. Instrumentation Ltd. [2002 (140) E.L.T. 518 (Tribunal) (iii)   Nat....