2003 (1) TMI 396

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..... ndent. [Order]. - Shri Arun Mehta, learned Advocate appearing for the appellants states that these appeals relate to two similar cases. The Assistant Commissioner had sanctioned the refund of basic customs duty which was initially paid @ 40% instead of 30% applicable after the 1996 budget. The impugned orders in appeal have been passed on Department s appeals to the Commissioner (Appeals). .....

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..... appellants have not claimed any refund of CVD and credit of CVD taken by them is not in excess of the actual duty paid towards CVD. He submits that any question of disallowance of differential CVD would arise only if the said differential CVD is refunded and not otherwise. Shri S.S. Bhagat, learned SDR appearing for the Revenue agrees that the order-in-appeal lacks clarity and requests that the c .....

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..... larity. In his order he says, If this be the case, department s appeal is allowed . The Appellate authorities are required to give a clear-cut finding and not dispose of the appeal in a manner which does not clearly indicate as to whether he allows the Department's appeal or not in view of the phrase used if this be the case. 4. Moreover, recovery of excess Modvat credit, if any, has to be de .....

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