TMI Blog2007 (7) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Shri P.K. Shetty, for the Respondent. [Order]. This appeal is directed against the Order-in-Appeal AT/282/RGD/2006, dt. 28-4-2006. 2. Considered the submissions made by the both sides and perused the records. The issue involved in this case is regarding the refund claim filed by the respondent in respect of the capital goods procured by him as an Export Oriented Unit. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) while allowing the appeal of the respondents held as under :- The issue involved in present case is whether the appellants were entitled for subject refund claim. The subject matter of procuring the said capital goods was finally resolved by the Development Commissioner (Vide O-in-O, dated 18-7-2005) in favour of the appellants hence the appellants were eligible for refund clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to show that the respondents had not paid the duty to the suppliers of the goods and the investigation has revealed that the respondent is in error. If it is undisputed that the respondent is a 100% EOU, the rights of the respondents to get the capital goods without payment of duty cannot be abrogated. Hence, in the facts and circumstances of the case, the order-in-appeal passed by the ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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