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2007 (6) TMI 201 - AT - Central ExciseAppropriation of sanctioned refund amount against the demand confirmed in some other order on the appellant – appeal against demand has not reached finality and is still pending – held that department cannot retain the sanctioned refund amount against unconfirmed demand when it not reached the finality - Therefore, appropriation of the refund amount is bad in law – held that amount so refunded is to be sanctioned to the appellant without further waste of time along with interest
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