1993 (2) TMI 215

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..... This is an appeal against the Order-in-Appeal No. R-473/NG/89, dated 7-9-1990. The appellants filed a refund claim on account of the fact that the original order of adjudication was set aside by the CEGAT, New Delhi in Appeal ED (SB)(T) 344/78. The department thereupon asked the appellant to file the refund claim in proper form, which was complied with. However, when the refund claim was filed, .....

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..... , their appeals would have been rejected for non-deposit. Hence this is a case, where consequential refund has to be granted even without the appellants being required to file a refund claim. I, therefore, see no merit in the orders of the authorities below, which appear to have been passed without applying the mind to the facts before them. I allow the appeal and direct the Assistant Collector to .....

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