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2018 (9) TMI 23 - AT - Central ExciseRefund claim of amount retained without adjudication - rejection on the ground that till finalization of remand proceedings, refund claim cannot be entertained - Held that:- When the matter was remanded by this Tribunal for fresh adjudication, it is the duty of the adjudicating authority to adjudicate the matter at the earliest possible opportunity failing which justice can not be delivered - As the amount was deposited in the year 2007 and after 11 Years, no appropriation of the said amount has been done by adjudication despite the matter was remanded on 08.11.2016 for fresh adjudication. Tthe Revenue cannot withhold the amount in question without any authority/adjudication. Refund allowed - appeal allowed - decided in favor of appellant.
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