2001 (5) TMI 892 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata rejected the Revenue's appeal against the Commissioner (Appeals) order regarding a refund under Notfn. No. 33/99. The delay in filing duty payment particulars did not deny the benefit of the notification, which required suo motu refunds for certain Assam areas without a formal application. The Tribunal cited a previous case where a similar appeal was rejected, leading to the rejection of the Revenue's appeal in this case.