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2017 (11) TMI 1098 - CESTAT ALLAHABADRefund of tax paid under dispute - denial on the ground of unjust enrichment - doctrine of merger - Held that: - the grant of refund has been finalized by this Tribunal along with interest. Further, in Civil Misc. Writ Petition No. 479 of 1996 the Hon'ble Allahabad High Court in the Petition of the assessee has been pleased to direct that the assessee is entitled to refund with 12% interest, being order dated 6th July, 2000. Against the said order Revenue had preferred Civil Appeal No. 1042 of 2001, which was dismissed by the Hon'ble Supreme Court by its order dated 29/04/2003. Under such facts and circumstances, I hold that the subsequent show cause notice issued by the Department being SCN No. V/15/ADJ/Noida/BTCL/77/09/13926 dated 14/09/2009 is ab initio void and accordingly quashed. The impugned Order-in-Appeal is set aside, as the same is apparently hit by the principles of doctrine of merger and hierarchy of Courts. Appeal allowed - decided in favor of assessee.
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