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2018 (6) TMI 776 - AT - Central ExciseAdjustment of the sanctioned refund claim against outstanding demands - refund of the amount of ₹ 10 lakhs which the appellant was directed to deposit as a condition of hearing their appeal, which stand deposited by them - Held that:- Admittedly, the appellant has to pay the Revenue the confirmed demands - Mere filing of appeal before the Hon’ble High Court, without there being any stay, cannot be considered as pendency of the appeal. The Tribunal being the last fact finding body, the orders passed by it have to be taken as having attained finality, unless stayed or reversed by higher appellate forum - appeal dismissed - decided against appellant.
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