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2015 (9) TMI 672 - AT - Central ExciseDenial of refund claim - Cash refund - Held that:- Tribunal remanded the matter to the Adjudicating authority to verify the use of CENVAT Credit on payment of disputed duty and now refunded amount, the assessee were compelled to pay duty out of the PLA during the said period. - despite the order of the Tribunal, the Adjudicating Authority upheld the earlier Adjudication order. I find that the Commissioner (Appeals) has given detailed findings on this issue and he has also verified the documents as directed by the Tribunal. - Revenue has not disputed the examination of records by the Commissioner (Appeals) in the grounds of appeal. In my considered view, the Commissioner (Appeals) passed the order following the directions of remand order dated 01.5.2008, of the Tribunal. Revenue stated in the grounds of appeal that they preferred appeal before Hon'ble High Court against the Tribunal’s order, which is still pending. No order was passed by the Hon'ble High Court against the Final Order dated 01.5.2008. Commissioner (Appeals) rightly passed the order as per directions of the Tribunal. - Decided against Revenue.
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