2007 (1) TMI 654

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..... on of this appeal. "Whether under compounded levy scheme refund claim of accumulated balance deemed credit as per the provisions of Rule 57F read with the Notification No. 85/87-C.E., dated 1-3-1987 as amended and Notification No. 29/96-C.E. (N.T.), dated 3-9-1996 is permissible in law? Despite this fact that the assessee could utilized the credit words either home clearance or for export." The .....

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..... e during the period the credit was in their account. Accordingly, we set aside the impugned order and allow both the appeals." Considering the finding of facts arrived at by the Tribunal, we see no justification to interfere with the impugned order. As such, no substantial question of law does arise in the appeal. The appeal stands dismissed at the admission stage.
Case laws, Decisions, Judg .....

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