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TMI Blog2007 (8) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no infirmity in the impugned order - E/2991/2006 - A/1234/2007-WZB/C-IV/(SMB) - Dated:- 1-8-2007 - [Order]. - This appeal is filed against the order-in-appeal No. P-III/ 101/06 dated 21-6-2006. 2. Considered the submissions made by both sides and perused the records. 3. The issue involved in this case is regarding the refund of duty paid by the respondents as an EOU on clearances m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) on the following finding :- "I have gone through the record of the case, grounds of appeal and submissions made by respondent at the time of personal hearing. The matter before me is whether the refund claim sanctioned by the adjudicating authority vide the impugned order is admissible or not. I find that the revenue's appeal is based on two aspects only as seen above. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduced finding of the Commissioner (Appeals), that he has correctly rejected the appeal of the Revenue on the grounds that there is no dispute or challenge by the Revenue before him as double payment. As regards the unjust enrichment factor, if department chose not to challenge before the first appellate authority, they cannot do so before me. Accordingly, the appeal filed by the Revenue is rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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