2008 (2) TMI 188

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..... the Respondent. [Order per: K.K. Agarwal, Member (T)]. -1. This is an appeal against rejection of refund claim of duty amounting to Rs. 7,19,921/- paid by the appellant in respect of the goods manufactured by him and allegedly cleared without payment of appropriate duty. The charge against them was that they have cleared the goods by claiming SSI exemption which was not applicable to them as tot .....

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..... efund of duty already paid by him, as according to them no duty was liable to be paid in view of the fact that certain clearances were made under the brand name of their customers which clearances were not liable to be included in his total clearance. In view of this he sought refund of duty already paid. The refund claim was rejected by the Assistant Commissioner as it was premature, as duty liab .....

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..... were not required to be taken. They have taken this plea both before the Assistant Commissioner and Commissioner (Appeals) but this plea was not considered at all. It is his submission that once their plea is that duty has been incorrectly paid the order should have been passed on merits as to whether duty should have been paid or not and only there after the refund claim should have been consider .....

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