2004 (12) TMI 419

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..... r per : P.S. Bajaj, Member (J)]. In this appeal the Revenue has contested the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original and allowed the refund claim of the respondents with interest. 2. The learned SDR has contended that since the adjudication proceedings for the duty demand are pending against the respondents on reman .....

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..... on and confirm the duty demand against them. After the remand of the case by the Tribunal through the remand order, the adjudication has not been finalised. Since, no duty amount is outstanding against the respondents, for debarring them from claiming the refund of the duty already deposited by them under protest, the Commissioner (Appeals) has rightly observed that the refund claim of the respond .....

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