2002 (9) TMI 484 - AT - Central Excise

Summary

The appeals were filed against the order passed by the Commissioner of Customs and Central Excise (Appeals), Patna regarding compliance of the Tribunal's order for refund. The Tribunal's final order allowed the refund, which was then refunded by the Assistant Commissioner. The appellant argued that the Assistant Commissioner's order cannot be treated as an adjudication order. The Tribunal agreed, stating that the Assistant Commissioner's order granting refund is not a judicial order. The appeals were allowed in favor of the appellants.