2006 (1) TMI 300

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..... lant. Shri U.H. Jadhav, JDR, for the Respondent. [Order]. - All the four appeals are being disposed off by a common order as the issue involved is identical. 2. Both the units, Ms. Pravin Textile Printing Works and Ms. Bharat Prints are engaged in the manufacture of man-made fabrics. They were brought under the Compounded Levy Scheme with effect from 16-12-98 and were required to pay dut .....

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..... cordingly, the Assistant Commissioner vide his separate orders allowed refund claims. 3. Being aggrieved with the above order, revenue filed an appeal there against before the Commissioner (Appeals) who set aside the order of the original adjudicating authority and held that the refund claims were barred by limitation. Hence, the present appeals. 4. After hearing both sides duly repres .....

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..... g the show cause notices by the Deputy Commissioner, the revenue should have refunded the amount on its own without the appellants applying for the same. As such, I am of the view that the moneys deposited by the appellants should be refunded to them without raising the issue of time bar. 5. The other two appeals pertains to parallel proceedings initiated by issuing show cause notices under .....

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