ALERT ENGINEERING ENTERPRISES Vs. CCE

JUDGEMENT

(1.) These two appeals are filed by the same appellant raise common issues and therefore are heard and disposed of together. In both these appeals, the appellant has challenged the order made by the Commissioner (Appeals) on 23.8.2004, dismissing both the appeals and upholding the order -in -original dated 15.10.2003, by which refund claims of the appellant were rejected.

(2.) BY show cause notice dated 20.8.2003, the appellant was called upon to show cause as to why the claim of refund of Rs. 39,050/ - made on 02.04.2003, on the ground that the amount was paid by mistake of the clerk on the basis of supplementary invoice Nos. 54, 55 and 56, all dated 31.5.2002, should not be recovered.

(3.) BY show cause notice dated 17.6.2003, the appellant was called upon to show cause as to why its claim for refund of Rs. 29,584/ - made on 02.04.2003 on the ground that their clerk by mistake debited that amount on the basis of supplementary invoice No. 57 dated 31.5.2002, should not be rejected.