ULTRAMARINE AND PIGMENTS LTD Vs. CCE

JUDGEMENT

(1.) THESE 3 appeals against common or -der -in -appeal No. 361 -363/97 (M) dated 5.12.1999 passed by Commissioner (Appeals) involve common issue of rejection of refund/recredit of Rs. 84,511/ -Rs. 7,535/ - and Rs. 2,32,670. These amounts were debited/paid by appellants earlier as a precondition for sanctioning a refund of Rs. 20,30,371.00.

(2.) HEARD Shri K. Parameswaran, Ld. Advocate for appellants and Shri S. Kannan, Ld. DR. Ld. advocate also filed written submissions dated 9.11.1999.

(3.) LD . Advocate submits as follows: