1988 (7) TMI 315 - AT - Central Excise

Summary

The appeal was against the order of the Collector of Central Excise (Appeals) in a refund claim case. The Collector (Appeals) directed the refund amount to be determined based on a Tribunal's order in other proceedings. The Department appealed against this decision, arguing that the Tribunal's decision was incorrect. The Tribunal dismissed the Department's appeal, stating that no legal basis was provided for setting aside the Collector (Appeals) order. The Department was advised to file an appeal in the Supreme Court if they wished to challenge the decision further. The Tribunal found no reason to grant the Department's plea and dismissed the appeal.