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2016 (9) TMI 887 - AT - Central ExciseRefund claim - Entitlement - Assistant Commissioner, after allowing the refund claim had adjusted the same against the outstanding dues - appellants accepted the said order of the Asstt. Commissioner and did not challenge it before any higher appellate forum - Held that:- when the matter was remanded by the Tribunal in the earlier proceedings and reached the Commissioner (Appeals) in denovo proceedings, he again passed the order in favour of the assessee. That order had become final inasmuch as the same was not challenged by the Revenue before the Tribunal. As such, the appellants are admittedly entitled to the refund of duty paid but the same refund having been sanctioned and adjusted, second time refund claim by the assessee is not appropriate. The effect of the same would be that deposits made in the shortages case and refunded to the assessee in principle, would be treated as deposit towards earlier demand. As and when the earlier demand is decided, based upon the outcome of the same, the appellants entitlement to refund would be decided accordingly. - Decided against the appellant
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