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TMI Blog1987 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... llector, Central Excise, Division-2, Kanpur to refund a sum of Rs. 3,09,819.72 deposited by the petitioner as excise duty. The petitioner contends that in view of the order passed by the Collector (Appeals) dated 20.3.1985 whereby the order passed by the Assistant Collector rejecting the petitioner's application for refund was set aside and the case was remanded to the Assistant Collector for a fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Assistant Collector for refund. 3. Learned counsel then submitted in the alternative that the Assistant Collector may be asked to dispose of the matter in the light of the observations made by the Collector (Appeals). We do not think that any case for issuing such a direction has been made. There is no reason to think that the matter is being unduly delayed. Further, the second appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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