2009 (5) TMI 737

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..... hich was with the revenue. Therefore, we find no infirmity in the impugned order whereby the Commissioner (Appeals) held that the present respondents are at liberty to take appropriate steps for refund of the amount - appeal dismissed - decided against Revenue. - EDM-479/2005 - A-293/KOL/2009 - Dated:- 21-5-2009 - Shri S.S. Kang, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri J.A. .....

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..... he adjudication order and no appeal is filed by the revenue against the adjudication order seeking appropriation of the amount. 3. We find that the adjudicating authority has not appropriated the amount which was with the revenue. Therefore, we find no infirmity in the impugned order whereby the Commissioner (Appeals) held that the present respondents are at liberty to take appropriate steps for .....

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