2005 (1) TMI 533 - AT - Central Excise

Summary

The appeal by the Revenue against the order of the Commissioner of Central Excise (Appeals), Guwahati was dismissed by the Appellate Tribunal CESTAT, Kolkata. The Tribunal upheld the decision that the Deputy Commissioner did not have the power to review his own order granting refunds. The Revenue did not challenge this finding, so the appeal was dismissed.