=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE EXCISE EXCISE APPEAL NO.164 OF 2008 APPEAL NO.164 OF 2008 APPEAL NO.164 OF 2008 The Commissioner of Central Excise and Customs, Raigad Commissionerate, New Panvel 410 206 ...Appellant v/s M/s Supreme Petrochem Ltd., Amdoshi, Taluka Roha, District Raigad ...Respondents Mr K.R. Chaudhari with Ms S.V. Bharucha and Mr S.D. Bhosale for Appellant. Mr M.H. Patil for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 =2= P.C.- 1. Heard learned counsel for both the sides. Perused the record. It is obvious that on the basis of application dated 23rd December 1996 refund claim for the entire period was made. The refund was made on 8th October 1999 but the refund of part of the claim was not made and no reason was given for withholding that claim. The Tribunal has upheld the view taken by the Commissioner of Central Excise (Appeals), Mumbai VII. No question of law arises. Appeal is rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)