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2017 (11) TMI 144 - AT - Central ExciseRefund of duty paid on coal ash - Held that: - Tribunal in the case of ABB Ltd. [2016 (6) TMI 441 - CESTAT BANGALORE] has held that it is a settled position of law that the appropriation of refund amount towards duty demand pending in other cases which has not attained finality is not legal and proper - the appropriation of the refund against the disputed pending appeal is not sustainable in law as the demand in those cases have not reached finality. Therefore impugned order set aside - appeal allowed - decided in favor of appellant.
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