Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1991 (6) TMI 170

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ainst the Order-in-Appeal No. R-797/B-II-521/87/12557, dated 19-8-1988 passed by the Collector of Central Excise (Appeals), Bombay, confirming the Order-in-Original No. V-18II(18) 67/85 dated 30-9-1986 passed by the Assistant Collector of Central Excise, Dv. VIII, Bombay II rejecting part of the appellants claim for refund on the ground that they had failed to produce the triplicate copy of the GP .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ission, for the future safeguard, they are prepared to bind them down to the conditions as the Tribunal may give. 3. Shri Mondal, the Ld SDR, submitted that the production of GP-1 is sought for to safeguard against duplication of the claim and that the departmental authorities are duty bound to take safeguard against such duplication. 4. Having considered the submissions, the production of tri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he duplication of the claim. In my view, an affidavit on the part of the appellants to the effect that they have so far not claimed the amount and giving an undertaking that they should not claim the same again supported by a bank guarantee for a period of six months for the amount for which the claim to be allowed, for this period. On complying with the above direction, the Department should ente .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates