2010 (12) TMI 178 - AT - Central Excise

Refund - The Revenue is in appeal against the order of the Commissioner (Appeals) setting aside adjustment of refund of Rs. 2, 86, 416 - there is no warrant to interfere with the impugned order as it has been rightly held that the respondents mills have not been taken over by M/s.Sudharsana Spinners - Appeal is dismissed

Summary

The Appellate Tribunal CESTAT, Chennai upheld the order setting aside the adjustment of refund due to the respondents against the amount owed by M/s. Sudharsana Spinners. The tribunal found no change in ownership and dismissed the appeal.