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2019 (6) TMI 1604 - AT - Central ExciseRefund of Excess duty - refund claim has been kept in abeyance and the provisional assessment finalized - time limitation - HELD THAT:- During the pendency of the appeal of the Department before the Tribunal, the subsequent events from January 18, 2016 to July 6, 2017, as detailed in the above chronology of events, makes it clear that the adjudicating authority has, pursuant to the impugned order of the Commissioner(Appeals), held a fresh personal hearing in the matter and passed an adjudication order on January 22, 2016 - It is therefore clear that the Department has compiled with the order dated March 18, 2010 of the Commissioner(Appeals) and has given effect thereto. As such, the present appeal of the Department has been rendered infructuous. Both sides agree to this. The appeal filed by the Department is dismissed as infructuous.
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