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TMI Blog2007 (5) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... inal Order No. A/853/2007-WZB/C-II/(SMB)/Mum - Dated:- 30-5-2007 - [Order per] - This appeal is filed by the Revenue against Order-in-Appeal No. P-III/475/2005, dated 29-12-2005 which allowed refund claim filed by the respondent. 2. The relevant facts are that the appellants, an 100% EOU were procuring LDO without payment of duty in terms of Notification No. 1/95, dated 4-1- 1995. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the LDO procured by them during the pendency of the appeal. It is undisputed that the assessee is 100% EOU engaged in the manufacture of excisable goods, is eligible for procurement of LDO in terms of Notification No. 1/95. The denial of such benefit was held as incorrect by the Commissioner (A) vide Order-in-Appeal No. P-III/54 55/04, dated 21-6-2004. It is on record that the Revenue has not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) vide Order No. P-III/54 55/04, dated 21-6-2004 ruled in their favour. As a result the appellants filed a re fund claim of duty paid on LDO procured under Invoices dated 2-3-2003, 26-11-2002, 14-8-2002 18-4-2002, which were not subject matter of Order- in-Appeal. The refunds were filed applying the ratio of the decision given by Commissioner (Appeal). The refund has been re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout payment of duty. This ratio will apply to all the procurement of LDO by the appellants during the pendancy of appeal whether they are the subject matter in the Order-in-Appeal or not. 3. It is only proper that all the duty paid during the period when the issue was under litigation be refunded to the appellant when the ratio of the appellate authorities decision is in their favour. 4. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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