2005 (11) TMI 159

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....ants. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that appellants made an import of seven induction Furnaces in the year 1979 and the goods were warehoused. The appellants filed Ex-bond Bill of Entry on 10-4-82 for clearance of the goods from warehouse. At this stage appellants noticed some damaged to the goods ....

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....ner (Appeals) modified the order passed by the adjudicating authority that the refunded amount is not liable to be recovered from the appellant. 3. The appellant on the ground filed the present appeal that they are entitled for the refund of Rs. 4,71,120.32 and they are also entitled for the interest on the amount. 4. In this case the refund was filed in respect of the goods, which were found to....