2006 (2) TMI 164

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..... s not an appealable order - Such communications are appealable orders - Request made by a letter - Department rejected by way of a letter - No prescribed format for such refund application - Matter remitted to original authority to reconsider
Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri V.G. Ranganathan, Advocate, for the Appellant. Shri Ganesh Havanur, Advocate, for t .....

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..... posit of duty was by mistake of law and therefore their letter dated 9-1-2004 for refund has to be considered as a refund application. The return of their application for refund by the Dy. Commissioner is not justified. The said return of the refund application has to be treated as an order by the Dy. Commissioner and hence, the appeal filed before the Commissioner is entertainable. The learned Co .....

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..... n, we notice from the cited judgment of Indian Explosives Limited that conveying a decision on a letter for refund has been treated as a decision or an order passed by the adjudicating authority and the same to be appeable under Section 35 of the Central Excise Act. The appellants had deposited the duty by mistake of law and there is no prescribed format for filing a refund application. Therefore, .....

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