TMI Blog2003 (7) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... has remanded the matter to the Adjudicating Authority for verifying the contention of the Appellant, M/s. Babu Textile Industries. 2. When the matter was called, no one was present on behalf of the Respondents nor was there any request for adjournment in spite of notice. I also observe that no one was present on behalf of the Respondent when the appeal was posted for hearing on 21-5-2003. I, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th." 4. The learned S.D.R. has submitted that as the payment of duty initially was paid out of Modvat Credit Account, any refund has to be given by allowing credit entry into RG23A Part-II Account only; that there is no provision for sanction of such amount in cash. 5. I have considered the submissions of the learned S.D.R. and perused the records. It is not disputed by the Revenue that the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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