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2010 (9) TMI 859 - HC - Central ExciseRefund - Whether the appellant could be denied the refund on the extended length of galleries despite the judgment of the Supreme Court in the case of Commissioner of Central Excise Jaipur-II v. S.P.B.L. Ltd. [2002 (9) TMI 113 - SUPREME COURT OF INDIA] - Held that:- Since the law has now been settled by the Apex Court in SPBL Ltd. holding that the length of galleries having no fan or radiator attached to it cannot be taken into consideration while determining the number of chambers. The Adjudicating Authority ought to have considered the applicability of the law laid down by the Apex Court in the case of SPBL Ltd., to the facts of the present case. Since the issue has not yet been finally determined, the proceeding remitted back to the Adjudicating Authority to redetermine the capacity of the appellant’s Unit by a reasoned order following principles of natural justice. On determination of the capacity of the Unit, if the duty is found to be payable, the same shall be paid by the appellant in accordance with law. If it is found to be short-paid, the respondent shall be free to resort to the provisions of the Act relating to the recovery, since refund has already been granted to the appellant.
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