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2013 (5) TMI 250 - CESTAT AHMEDABADDemand of erroneous refund - Held that:- Since the impugned order is in consequence of an order which was passed by Commissioner (Appeals) in setting aside the impugned order which granted SAD to the appellant herein and that the said order has been set aside by the Tribunal on 15.01.2013, the entire issue in this case has attained finality in the hands of the Tribunal. Thus impugned order, which has been passed consequent to the demand notice issued to the appellant is liable to be set-aside.
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