9911796707
TMI Blog2005 (11) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... and Papers Ltd., (TNNPL, for short) had cleared certain quantity of paper to their customer on payment of duty during 1999-2000, though they were not liable to pay the duty. Subsequently, they filed a refund claim in respect of the duty amount (Rs. 67,954/-). The original authority sanctioned the refund after noting that the duty paid by M/s. TNNPL had not been passed on to the buyer. However, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee, M/s. TNNPL preferred an appeal to the Commissioner (Appeals). The appellate authority by Order-in-Appeal No. 336/2003, dated 18-11-2003 dismissed that appeal in view of Order-in-Appeal No. 331/2003 ibid. The present appeal is against Order-in-Appeal No. 336/2003. After hearing both sides and considering their submissions, I find that Order-in-Appeal No. 331/2003 which set aside the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Order-in-Appeal No. 336/2003 and cannot be considered to be one filed against Order-in-Appeal No. 331/2003. 3. Relying on Board s Circular No. 423/56/98-CX, dated 22-9-1998, ld Counsel argued that, if the refund order passed by the original authority was erroneous, the only option for the Department was to issue a show-cause notice under Section 11A of the Central Excise Act for recovery of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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