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2011 (11) TMI 546 - CESTAT AHMEDABADAdjustment of amount due - Refund clam - Held that:- current appeal is against the adjustments of an amount of ₹ 2,22,05,285/- which was adjusted as pending Government dues. These pending Government dues were confirmed by the learned Commissioner (Appeals) vide his Order-in-Appeal dated 18-1-2001 which was in challenge before the Tribunal in Appeal No. E/1288/2001. Since this Bench vide its final order dated 8-6-2009 has remanded back the matter to the adjudicating authority to reconsider the issue afresh of the Government dues, in our considered view this current impugned order is incorrect, as there are no Government dues pending from the assessee. In light of this, the impugned order is set aside and the matter is remanded back to the adjudicating authority to reconsider the issue afresh after deciding the matter which has already been remanded - Decided in favor of assessee.
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