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2015 (6) TMI 1159 - CESTAT BANGALOREAdjustment of sanctioned refund against the demand confirmed - case of appellant is that such adjustment of the refund against pending demands have been held to be bad by various decisions of the Tribunal - Held that:- After sanctioning refund claim, the same was adjusted against the demand confirmed vide Order-in-Original No.01/2006 dated 27.2.2006. The said order of the Commissioner was impugned by the appellant before the Tribunal and even during the relevant period, when the refund was sanctioned, appeal was pending before the Tribunal - The said Final Order of the Commissioner being Order-in-Original No.1/2006 dated 27.2.2006 already stands set aside by the Tribunal vide its Final Order No.22046/2014 dated 13.11.2014 and the matter stands remanded to the original adjudicating authority. The quantum of refund involved in the present appeal and already sanctioned on merits is required to be given to the appellant in cash - appeal allowed by way of remand.
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