IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 10 OF 2004 The Commissioner of Customs. ... Appellant. V/s. M/s.Eastern Chemical Industries. ... Respondent. P.S.Jetly with R.B.Pardeshi i/b. Dr.T.C.Kaushik for the appellant. H.R.Shetty i/b. H.R.Shetty & Co. for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12th November 2009. P.C. : Heard learned counsel for the appellant- revenue. And learned counsel for the respondent. Perused appeal. 2. Vide impugned order, the Tribunal has remitted the matter back to the original authority to decide afresh the question of eligibility of refund in the light of larger Bench decision on subsequent credit notes. During the pendency of this appeal, one more judgment of the Tribunal in the case of CC, Chennai v. New Trade Links, 1999 (83) ECR 872 (Tribunal) has considered the said question. It appears that the said issue is also considered by the Supreme Court in the case of Commissioner of C.Ex., Mumbai v. Allied Photographics India Ltd., 2004 (166) ELT 3 (SC). 3. In the above view of the matter, by consent of parties and following the judgment of the Supreme Court in Allied Photographics India Ltd. (Supra), we remit the matter back to the original authority to decide the question in the light of the aforesaid judgments. All contentions on merit in this behalf are kept open. 4. Appeal is disposed of in terms of this order with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)