9911796707
TMI Blog2004 (12) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this Appeal filed by the Revenue, the issue involved is whether refund of duty is to be sanctioned to M/s. G.L. Metalica (P) Ltd. 2. Shri D.N. Choudhary, learned Senior Departmental Representative submitted that the respondents manufacture trimmed and untrimmed sheets/circles of Copper for using them in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ills, has attained finality in favour of the assessee. Learned Senior Departmental Representative further submitted that the respondent has not challenged the denial of benefit of exemption notification No. 6/2002-C.E., and as such they are not eligible to lodge the refund claim on the basis of order passed by the Tribunal in the case of another assessee. He relied upon the decision in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 4. We have considered the submissions of both the sides. Admittedly, the benefit of Notification as claimed by the respondents in their classification declaration was denied to them by the Superintendent and subsequently the Appellants have filed the revised classification declaration. It is also an admitted fact that the respondents had not challenged in any appropriate forum, denial of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held that "it is not open to the party to question the correctness of the order of the Adjudicating Authority subsequently by filing a claim for refund on the ground that the Adjudicating Authority had committed an error in passing his order. If this position is accepted then the provisions for Adjudication in the Act and the Rules, the provision for Appeal in the Act and the Rules will loose t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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