9911796707
TMI Blog1993 (3) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents. [Order per : R. Jayaraman, Member (T)]. - This is an appeal from the Revenue against the Order in Appeal passed by the Collector (Appeals) bearing No. V-2(68)531/82/14584 dated 8th December 1985. 2. The facts of the case are that the respondents were reportedly receiving duty-paid tallow fatty acid classifiable under Tariff Item No. 68 and utilised the same in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed the appeal holding that non-compliance with the procedural requirement cannot deny the substantive benefit and hence he directed the grant of refund to the respondent. The department have come up in appeal against the aforesaid order. 3. After hearing both sides I find the undisputed factual position is that, the refund has been claimed in respect of the duty paid on inputs, which have been u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and hold that the Collector of Central Excise (Appeals) has erred in directing grant of refund. Shri Gwalani, however, pleads that they are not interested in cash refund but the credit should be given to them and the procedural violations should not stand in the way of extending the proforma credit to them. At this stage I am not able to ascertain whether there is a substantive compliance with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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