2003 (1) TMI 202

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..... instance of the assessee arises out of a common Order-in-Appeal Nos. 229-233-C.E./BPL/2002, dated 28-2-2002 passed by the Commissioner (Appeals) Customs and Central Excise, Bhopal. This appeal is confined to claim for refund of Rs. 39,671 made on 5-9-97. The claim was rejected by the Commissioner (Appeals) on the ground that at the time of filing refund claim the Notification No. 201/79 was not i .....

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..... ing the benefit of the said notification to the appellant. The above order was not challenged by the Revenue. Immediately after the order was issued the appellant made an application for refund on 5-9-97. 3. From the above facts it is clear that what is claimed by the appellant under the refund claim is only a consequential relief pursuant to the order passed by the Assistant Commissioner of Cent .....

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