2003 (6) TMI 98 - AT - Central Excise

Summary

The appeal was filed against an order disallowing a refund of Rs. 59,000. The appellants challenged the order and made a pre-deposit of Rs. 59,000. The Commissioner (Appeals) set aside the original order, but the Department demanded the amount back. The Tribunal ruled that no formal refund application was needed, and the appellants were allowed to take credit without filing one. The impugned order was set aside, and the appeal was allowed.