2002 (7) TMI 691 - AT - Central Excise

Summary

The appeal was filed against the order rejecting a refund claim of Rs. 55,00,000. The issue was whether the appellants were entitled to the refund amount deposited before the show cause notice. The Tribunal upheld the duty demand against the appellants, stating the amount deposited should be appropriated towards the duty. The appeal was dismissed, and the appellants were not entitled to the refund at this stage.