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TMI Blog2008 (11) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to re-discuss and re-determine the merits of the case – refund can not be denied. - E/1436/2005 - A/2387/2008-WZB/AHD, - Dated:- 11-11-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) None, for the Appellant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)].- The appellants are un-represented. However, they have fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of appeal by the Commissioner (Appeals), refund claim of Rs.1,17,440/- was sanctioned by the Assistant Commissioner of Central Excise, Abmedabad vide his order dated 22-9-2003 While sanctioning refund claim Assistant Commissioner observed that refund is as a consequence of allowing assessee's appeal by Commissioner (Appeals) and, as such he is required to examine the quantification of the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent proceedings, was as a consequence of allowing the earlier appeals by Commissioner (Appeals). As such, we fully agree with the appellants that it was not open to the appellate authority to re-discuss and re-determine the merits of the case. We accordingly set aside the impugned order of the Commissioner (Appeals) and restore the order of the Assistant Commissioner. Appeal is allowed in above te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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