2009 (4) TMI 346

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... R T.K. Jayaraman, Technical Member - This appeal has been filed against the Order-in-Appeal No. 141/2007, dated 19-11-2007 passed by the Commissioner of Customs (Appeals) Bangalore. 2. We heard both sides. 3. The appellant is a 100 per cent EOU engaged in the manufacture and export of Readymade garments. They had filed a refund claim for Rs. 16,29,850 for the period from April, 2005 to March, 2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Fabrics International (P.) Ltd. v. Commissioner of Customs (Appeals) [2009] 21 STT 151 (Bang. - CESTAT); (b) CCE v. Himalaya Granites Ltd. [Final Order Nos. 549-551 of 2008, dated 6-6-2008]; (c) Bisazza India (P.) Ltd. v. CCE [2009] 21 STT 394 (Ahd. - CESTAT); (d) Caliber Point Business Solutions Ltd. v. CCE [2009] 18 STT 160 (Mum. - CESTAT). 5. The learned DR reiterated the impugned order. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oint out that the notification dated 14-3-2006, would be applicable even to the period prior to it in view of the rule position, rule 5 as it existed there. In these circumstances, we do not find any merit in the impugned order. Moreover, the Commissioner himself in an earlier order had taken a different view and that order has not been appealed against. The same has reached finality. In these cir .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X