2007 (5) TMI 136

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..... - Appeal No. E/1429/2006 - Final Order No. A/1198/2007-WZB/Ah'bad - Dated:- 22-5-2007 - [Order per] - This is a Department's appeal against the order of Commissioner (Appeals) No. Comm(A)/21/SRT-II/2006 dated 27-1-2006. 2. Heard the learned SDR for the appellant Department. 3. The brief facts are as follows: (a) The respondent received POY during the period July, 1995 to December 199 .....

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..... y of Rs. 51,163/-. (e) Commissioner (Appeals) held that reversal of credit on 2-12-95 was wrong and therefore, taking recredit on 16-8-97 though procedurally wrong, they were eligible for such credit and therefore, allowed the appeal. 4. The officers without choosing to verify as to whether consequent to issue of credit by the supplying unit to the appellant, whether any refund has been clai .....

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