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2018 (7) TMI 2306 - KERALA HIGH COURTRefund of excess amount paid - monthly netting - refund was rejected finding no provision to net the quantity transferred on a monthly basis - HELD THAT:- On the basis of an audit report by the Comptroller and Auditor General, the Ministry has taken a decision to permit monthly netting, which permission was granted only after the impugned orders in the above appeals by the Customs, Excise & Service Tax Appellate Tribunal [CESTAT]; which confirmed the orders of the first appellate authority - the subsequent appeals were remanded by the CESTAT itself to the original authority resting on the decision taken by the concerned Ministry. It is deemed fit that the questions raised herein be left open and the matter remanded back to the original authority for re-working the issue as per the permission granted in the clarification issued by the Ministry - appeal disposed off.
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