2008 (1) TMI 49

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..... E/999/2004 - A/53/2008-WZB/AHD - Dated:- 4-1-2008 - CORAM: MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) MR. M. VEERAIYAN, MEMBER (TECHNICAL) Per: Mrs. Archana Wadhwa, Member (Judicial) On matter being called, neither anybody appeared nor is there any request for adjournment. Accordingly, we have heard Shri M.M. Mathkar, learned JDR and gone through the impugned order. 2. The appel .....

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..... uch refund claim and was not appealed against and has attained finality and it was not open to the appellant to again file the refund claim for the same period and on the same ground. For better appreciation, we reproduce the relevant paragraph of the Commissioner (Appeals)'s order. " In this case, it is an admitted fact that the Astt. Commissioner of C.Ex. Customs, Divn. .....

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..... appeal, it is not open to the party to question the correctness of the order of the adjudicating authority. Subsequently, by filing a claim for refund, on the ground that the Honble Supreme Court has held that credit is admissible on HSD for the period prior to 1.3.98. If this position is accepted, then the provisions for adjudication in the Act and Rules, the provisions for appeal in the Act .....

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