2006 (10) TMI 350

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..... Heard both sides. 2. The appellants herein have been paid the sum of Rs. 4,08,202/- which has been sanctioned as refund claim by the Asst. Commissioner of Central Excise, Mumbai-IV. On filing appeal by the Department to the Commissioner (Appeals), Central Excise, Mumbai Zone-I has allowed the appeal while setting aside the Order-in-Original. 3. In the instant appeal, the appellants h .....

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..... essee had suffered huge loss. Furthermore, the Range Superintendent had recommenced the refund after verifying the Bills and the Sales Registers maintained by the assessee. At this prima facie stage of this, I am satisfied that the amount already paid to the assessee can not be recovered pending disposal of this appeal. Accordingly, operation of the impugned order passed by the Commissioner (Appea .....

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