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2008 (9) TMI 247 - AT - Central ExciseRefund claim of pre-deposit - even prior to the decision on the refund claim (order dated 28-6-2001), the issue on merits was decided against the assessee by the Deputy Commissioner’s order dated 12-6-2001. Therefore, the Commissioner (Appeals) in impugned order has clearly erred in holding that if any dues were to be re-adjudged against the assessee at a later date, the recovery action could have been pursued in the manner prescribed under law. In other words, however, the dues were already re-adjudged by the Deputy Commissioner’s order dated 12-6-2001 and, therefore, the adjudicating authority had rightly rejected the refund claim by his order dated 28-6-2001 – revenue appeal allowed
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