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2011 (8) TMI 956 - CESTAT, NEW DELHIRefund claim - the refund claim arising as a result of sanction of refund order, such claims are not to be rejected on the issue of limitation. One such reference can be made to a latest order of the Tribunal in the case of Opel Alloys Pvt. Ltd. vs. Commissioner of Central Excise, Ghaziabad reported as [2009 -TMI - 76196 - CESTAT, NEW DELHI] - It stands held that, after considering various precedent decisions that the amounts deposited during the course of investigation and appropriated by the adjudicating authority on confirmation of demand, are required to be refunded without deciding the same on the terms of limitation, when such confirmation orders are set aside by the higher authorities
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