2004 (2) TMI 460

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..... ents. No request for adjournment has been also received from them. Therefore, I proceed to decide the appeal after hearing the learned JDR. 2. In this appeal which has been filed by the Revenue against the impugned order-in-appeal, the issue relates to refund of the duty to the respondents working under the compounded levy scheme. The learned Commissioner (Appeals) has allowed the refund by hold .....

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..... under that order. He has also contended that the ratio of law laid down in the above referred cases relied upon by the Commissioner (Appeals) is not attracted to the case of the respondents. 4. I have gone through the record and in my view the contention raised by the learned JDR deserves to be accepted. From the record, it is evident that the order of the Commissioner determining the ACP of th .....

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..... another assessee, that cannot be claimed as of right by another assessee who had kept mum and not challenged the order which prevented him from taking that benefit. The learned Commissioner (Appeals) has lost sight of this principle of law. The respondents cannot be said to have paid excess duty. They had paid duty in compliance with an order passed against them and the validity of which had neve .....

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