2008 (12) TMI 109

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..... ound that Asst. Commissioner has sanctioned the amount u/s l1B of the Central Excise Act whereas the duty relates to Customs – as Asst. Commissioner being in charge of units receiving imported goods, he was the Asst. Commissioner both for Customs and Central Excise, therefore, he is competent to sanction both refund of Customs and Excise duty
Shri K.K. Agarwal, Member (T) Shri R.J. Parekh, Adv .....

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..... Commissioner is both Asst. Commissioner of Central Excise and Customs since the unit is under their charge and therefore he was competent to sanction the amount under the Customs Act also. For that purpose, he should not be denied the refund. 2. Heard both sides. 3. I find that the refund sanctioned has been questioned solely on the ground that the Asst. Commissioner has sanctioned the amount u .....

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