2005 (8) TMI 458

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... both the sides, I find that the appellants imported CRCA sheets and cleared the same on payment of countervailing duty. However, at the time of taking credit, they took credit to the extent of 75% of duty paid on the said goods inasmuch as during the relevant period there was some confusion as to whether the credit to the extent of 75% or 100% is available. Subsequently, it was clarified that cre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt had reversed as a result of audit objection, he observed that the appellant should file a separate refund application. The appellants are aggrieved with the said part of the impugned order. 2.Shri T.C. Nair ld. Advocate referred to the Tribunal decisions in the case of BOC India Ltd. v. Commissioner of Central Excise, Kolkata-I [2003 (161) E.L.T. 178 (Tri.-Kolkata)] and on the Tribunal decisi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X