2002 (7) TMI 688

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..... S. Bajaj, Member (J)]. This appeal has been filed by the appellants against the order-in-appeal dated 21-12-2001 vide which the Commissioner (Appeals) had affirmed the order-in-original dated 7-12-1998 of Asstt. Commissioner rejecting the refund claim of Rs. 55,00,000/- of the appellants. 2. The only issue involved in the appeal is, as to whether the appellants are entitled to the refund a .....

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..... ted by them has to be appropriated towards the duty affirmed against the appellants. The learned Counsel has not disputed that even the order of the Commissioner affirming the duty demand against the appellants, has been upheld by the Tribunal. He has no doubt stated that the validity of that order of the Tribunal has been challenged by the appellants and the matter is sub judice before the higher .....

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