2000 (10) TMI 150

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..... issioner of Central Excise (Appeals) is under challenge. In para 4 of his order, the appellate authority had treated the letter dated 16-6-1994 filed by the Respondents M/s. Jeevan Diesels and Electricals (P) Ltd. as their refund claim although the said letter was not in the prescribed proforma. The Revenue has pleaded that when the refund claim was not filed in the prescribed proforma it was not .....

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..... forma. The appellate authority had treated it as a refund claim. We find that in the facts and circumstances of this case when the rate of duty had been reduced by the Legislature and the assessee had paid a higher duty even when he was eligible for paying a lower rate of duty, the view taken by the Commissioner of Central Excise (Appeals) was in the interest of justice. 5. As regards the involv .....

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