2007 (8) TMI 121

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..... ed not be paid - C/478/2007-Mum - M/254/2007-WZB/C-IV/(SMB) - Dated:- 31-8-2007 - [Order]. - Heard both sides. In this appeal, the registry has taken objection for payment of fee of Rs. 5000/- as the claim involved is more than Rs. 5 lakhs. Ld. Advocate for the appellants submit that this matter pertains to claim of refund of an amount and the same is not either demand of duty, penalty or fine .....

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..... umstances applying the provisions of Sec. 35B(6) of the Central Excise Act, 1944 which is pari materia to Sec. 129A(6) of the Customs Act, 1962 in respect of levying of fee. The Bench held no fee is leviable in respect of refund claims. 2. Having considered the submissions made by both sides I am of the view that there is substantial force in the contention raised by the ld. Advocate that cla .....

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