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2017 (8) TMI 462 - CESTAT BANGALOREMaintainability of appeal - refund application of unutilised CENVAT credit - Held that: - in the first round of litigation, the Commissioner (A) vide order dated 4.7.2012 in the order portion has allowed three appeals of the appellant and set aside the impugned order and only for the purpose of quantification, he has observed that the same will be done by the original authority as per Rule 5 of CCR, 2004 and notification issued thereunder - Revenue was not satisfied with this order and they have challenged this order before the Tribunal by filing three appeals and all the three appeals of the Revenue were dismissed by this Tribunal vide order dated 8.10.2015. Further, the Revenue has challenged the order of the Tribunal dated 8.10.2015 before the Hon'ble High Court of Karnataka which is still pending. Since the issue involved in the present appeal is yet to attain finality and is still pending before the Hon'ble High Court of Karnataka as stated by both the sides, therefore, it was premature for the original authority to proceed with the matter and decide the refund claim of the appellant - appeal allowed - decided in favor of appellant.
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