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2015 (12) TMI 1156 - SC - Central ExciseClim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - cutting of marble blocks into marble slabs and tiles - Held that:- Duty was paid by Respondent after proper adjudication and a particular view was taken which was upheld by the Tribunal as well. As mentioned above, no further appeals were brought by the respondents and, therefore, such proceedings had attained finality. The order of refund of this amount, merely because this Court took different view thereafter in some other case, would not permissible. Thus, insofar as direction contained in the impugned judgments to refund the amount of duty, interest and penalty is concerned, the same is set aside. However, once this Court has settled the position of law holding that the aforesaid process would not amount to manufacture, from the date of the judgment of this Court, the Excise Department is not entitled to recover any such excise duty from the respondents - Decided in favor of revenue.
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