TMI Blog2000 (11) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. [Order per : S.L. Peeran, Member (J)]. This appeal arises from Order-in-Appeal No. 117-CE/JPR/92 dated 28-1-1992 passed by Collector of Central Excise (Appeals), New Delhi rejecting the refund claim solely on the ground that although duty had been paid under protest as the OIO No. 82 (25-CE-Demand) 90 dated 16-7-1990 passed by the AC has not been challenged. Hence the matter canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim as the order of AC had not been challenged, therefore there is no question of refund claim on merits does not arise and the findings given by the Collector (Appeals) is required to be upheld. 4. We have carefully considered the submissions of ld. SDR as well as the pleas raised by the appellants in their memo in which it is stated that there is no dispute on the demands having been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be examined by the original authority and the grounds cannot be rejected solely on the plea that the matter has been adjudicated by the department by a different order and same had not been appealed. As long as the refund claim is in time all the grounds made out in the refund application are required to be examined. 5. In that view of the matter, matter is remanded to the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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