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2017 (3) TMI 1022 - CESTAT HYDERABADRefund claim - Rule 5 of the CCR read with N/N. 05/2006 CE (N T) dated 14th March - Held that: - The present appeal arises out of Order in Appeal No.2/2014 which emanates from Order-in-Original No 255/2013. As the said order has already been set aside by the Tribunal and the Tribunal having observed that the Order in Appeals passed by the Commissioner (Appeals) is irrelevant and incompetent proceedings, I accept the discussions and the judgement rendered in CESTAT Final Order No.20258/20157 dt 5.2.2015 and thereby set aside the Order in Appeal 2/2014 - appeal allowed - decided in favor of appellant.
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