9911796707
TMI Blog2007 (4) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... - This is an appeal against the order of Commissioner (Appeals) No. 139/2006/96(RAJ)/COMMR. (A)/RP/RAJ, dt. 8-3-2006, by which order of original authority No. R/53/2005, dt. 3-5-2005 was upheld. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellant is having a manufacturing unit functioning since last several years coming un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on diesel engine during the months of Nov.'01 and Dec.'01 for use in the manufacture of centrifugal pump sets and claimed the refund of Rs. 1,11,744/- on 9-2-04, which was sanctioned by original authority on 26-4-04. The original authority has taken the letter dt. 12-1-99 given by main unit as applicable to unit no. 2 also and sanctioned the refund. (c) Thereafter, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue in the present case is that the cost of cardboard cartons used in the packing of refrigerators is includible in the assessable value and hence, the order of the Assistant Collector dated 17-8-1989 is erroneous. The Commissioner (Appeals), in the impugned order, held that the cost of the said packing is includible. By all this, the Revenue is trying to recover the refund granted to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case, the order sanctioning refund dated 20-4-1990 has not at all been reviewed. This is fatal to the case. In our view, in view of this legal infirmity, it is not possible to recover the so-called erroneous refund." 5. Admittedly, the order sanctioning the refund has not been taken up for review. In view of the above, and following the ratio of the decision in case of Voltas Ltd. cited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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