2002 (8) TMI 654 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata directed the Revenue to consider the applicant's claim for refund within two months. The Revenue issued a show cause notice instead of refunding the amount, leading to the applicant's grievance. The Tribunal found that the Revenue followed the directions by issuing the show cause notice within the specified time, dismissing the Miscellaneous Application.