2005 (11) TMI 131

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..... E/303/2004 2. This appeal arises from the Order-in-Appeal No. 14/2004-C.E., dated 27-01-2004. The appellants are manufacturers of aluminium extrusions which they exported to Singapore on payment of duty. As they were eligible for exemption, they applied for refund. The Lower Authority accepted their refund application but apportioned the amount against demands which were pending before the appe .....

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..... Act. The Tribunal has relied on the earlier judgments rendered in the following cases :- (i) Commissioner v. Indian Shaving Products Ltd. [2002 (144) E.L.T. 650 (Tribunal) (ii) Commissioner v. Instrumentation Ltd. [2002 (140) E.L.T. 518 (Tribunal) (iii) National Steels v. UOI [2001 (134) E.L.T. 616 (M.P.)] In view of these rulings, the order of the lower authority is not legal a .....

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