9911796707
TMI Blog2007 (1) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dismissing the present applications, we proceed to deal with the appeal. 2. The appellants had imported a High Speed Warping Machine ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at authority was subsequently reviewed by the Commissioner under Section 129D(2) of the Customs Act and accordingly, an appeal was preferred with the Commissioner (Appeals). Ld. appellate Commissioner allowed that appeal. Hence the present appeal of the assessee. 3. It is submitted by learned Senior Advocate for the appellants that the appropriate remedy in law for the department, if aggrieved b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the party could only be on the ground of erroneous refund . Erroneous refund is a specific ground laid down under Section 28(1) of the Customs Act for recovery from an assessee any amount of duty refunded already to them. On the facts of the present case, it was only this provision of law which provided a remedy to the department and nothing else. Section 129D(2) did not provide any remedy to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the case to the lower appellate authority. It is ordered accordingly. Ld. Commissioner (Appeals) shall examine the above legal issue raised by the party and thereafter proceed to dispose of the appeal filed by the Department, taking into account the observations made by us in this order. 6. The appeal stands allowed by way of remand. (Dictated and pronounced in open court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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