9911796707
TMI Blog2005 (12) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is directed against the order in appeal dated 5-8-2004 wherein the departments appeal was rejected. 2. The relevant facts that arise for consideration are that the respondent had filed a refund claim for refund of the SED paid by them due to mistake. The said refund claim was rejected by the adjudicating authority and also first appellate authority. The respondent preferred an appeal, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority has at Para 6 of the order dated 24-7-2002 has held as follows :- From the foregoing paras it appeared that out of SED amounting to Rs. 112110/- claimed by the assessee as refund they were able to produce certificates in respect of Rs. 101568/-. These certificates were issued by the respective Range Superintendents of the consignee. Thus it is proved that the credit of Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence on record and then sanctioning the refund. The respondent is also not aggrieved by the said order-in-original and has accepted the order. If the department was considering this refund is erroneous, nothing stopped them from issuing a show cause notice for recovery of the same and proceeding as per the law. The CBEC vide its circular No. 647/38/2002-C.X., dated 13th July, 2002 has directed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be referred to in this context. 4. This may be brought to the notice of field formations. 5. The above said circular will come to the help of the department only if the issue in the case of refund, is decided in favour of the department. In the case before me the refund was sanctioned by the adjudicating authority following strictly the directions of this Tribunal and refund claim actually du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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