2001 (5) TMI 484

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..... up I find that the appellants have claimed inability to attend and have requested that the appeal be decided on merits. I do so on hearing the departmental representative. 2. In terms of the query made by the Bench sitting on 22-12-2000 Shri Choubey informed the Bench that the amount sanctioned has been paid. 3. The appellant was operating under the provisions contained in Section E-VI of Chap .....

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..... ioner observed that the refund claim was made under Rule 173S and therefore it was not refund of deposit. Applying the time-bar, he reversed the lower order resulting in the present appeal. 4. In the appeal memorandum the same claims are made as were made earlier. 5. I have seen the relevant rules. Rule 96ZGG speaks of a situation where the assessee availing of this scheme stops production for .....

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..... have been addressed by the Commissioner is whether in the face of the language of the rule any refund to be payable thereunder would attract the provisions of Section 11B or not. In holding for the claim being made under Rule 173S the learned Commissioner has mis-directed himself in making this order. 8. This appeal is allowed. The impugned order is set aside. The proceedings are remanded back .....

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