2008 (12) TMI 518

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..... Order]. This is an appeal filed by M/s. Sivamani Spinning Mills Ltd., Dharmapuri. In the impugned order, the Commissioner (Appeals) sustained an order of rejection of refund claim filed by the appellants for an amount of Rs. 2,86,416/-. The sole ground for rejection of the claim was that the same was not supported by the relevant T.R. 6 challan in original. Before the lower authorities, the a .....

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..... sted by the appellants to obtain the claim against an indemnity bond on the plea that the Tribunal had ordered refund in the above manner in a Customs case. Such a procedure could not be adopted on the Central Excise side. 2. Heard both sides. On a careful consideration of the facts of the case and the submissions by both sides, I find that there is no dispute as to payment of impugned amount by .....

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