IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 28TH JANUARY 2008 / 8TH MAGHA 1929 C.E.Appeal.No. 49 of 2005() --------------------------- AGAINST THE ORDER NO..735/2005 DATED 11/05/2005 IN APPEAL NO.E/1062/04 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT -------------------------- THE COMMISSIONER OF CENTRAL EXCISE, COCHIN COMMISSIONERATE, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENTS: ------------- M/S.ALAMPALLY BROTHERS LTD., PUNTHEN VEEDU, PALACE ROAD, ALUVA-683 101. BY ADV. SRI.JOSEPH KODIANTHARA ADV. SRI.MITHUN MARKOSE THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 28/01/2008, ALONG WITH CEA NOS.50, 53 & 55 OF 2005, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... C.E. Appeal Nos.49,50,53 & 55 of 2005 .................................................................... Dated this the 28th day of January, 2008. JUDGMENT C.N.Ramachandran Nair, J. The issue involved is whether Tribunal is justified in upholding the original authority's order granting refund of duty paid through cheque. We find that the Tribunal reversed first appellate authority's order and upheld the original authority's order for the reason that respondent stopped the business and therefore, it is entitled to refund of duty paid through cheque. These appeals are accordingly dismissed. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms