Customs, Excise and Gold Tribunal - Bangalore
Cce vs Litetronics Vijay (I) Pvt. Ltd. on 29 May, 2002
Equivalent citations: 2002(82)ECC620
ORDER G.A. Brahma Deva, Member (J)
1. These are three appeals filed by the Revenue. Issue relates to refund claim. On examining the facts and circumstances, we find that the issue involved herein has been analysed by the Commissioner (Appeals) In Para 5 of the impugned order which is as under:
I have carefully gone through the submissions made by the Department in their grounds of appeal and the submissions made by the Respondents in their cross objections as well as at the time of personal hearing. The department in its appeal has held that the lower adjudicating authority has erred in sanctioning the refund of Rs. 32,911 to the respondents since the documents relevant to the claim (viz. RG23A Part I) were not correct and complete provided under Rule 57G(7)(a). It is noticed that the lower adjudicating authority has sanctioned the refund after verification of all the relevant documents concerned to the refund. Therefore, the lower adjudicating authority has rightly sanctioned the refund to the Respondents. I, therefore, do not find any merit in the appeal filed by the department and the order passed by the lower adjudicating authority is upheld.
2. On going through the submissions made by the Departmental Representative and taking into consideration the finding given by the authorities below, we do not find any substance in the appeal filed by the Department. In the result, appeal is dismissed.