2001 (10) TMI 604

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..... Nobody is present for the respondents. In terms of the provisions of Notifn. No. 33/99-C.E., the respondents were entitled to the benefit of refund of duty paid by them and they were required to file a statement of the duty paid by the 7th of the next month in which the duty has been paid from the account current. Thereafter the Asstt. Commissioner was to make verifications and refund the amount .....

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..... isions of the said notification that para 2A and B contained the manner in which the effect would be given to the notification. However, as rightly observed by the Commissioner (Appeals), a combined reading of the two shows that if the beneficiary of the notification apply for the benefits within seven days the Asstt. Commissioner is obliged to sanction the amount within fifteen days. The exemptio .....

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..... er the said notification. In fact the Asstt. Commissioner has himself allowed the refund for the months of January and February, 2000 inasmuch as the statements of duty paid was preferred by the respondents within a period of seven days of the next month. 4. In view of the foregoing discussion I do not find any infirmity in the views taken by the Commissioner (Appeals). - - TaxTMI - TMITax - .....

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