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2018 (10) TMI 45 - HC - CustomsWhether the Tribunal is right in law in remanding the matter to the appellate authority with a direction to pass appropriate order on the basis of the outcome of the decision of the Hon'ble Apex Court in the case of Aman Medical Products Ltd. [2010 (4) TMI 1049 - SUPREME COURT], where it was held that refund granted subject to the condition that assessee will have to file an undertaking in this Court, within four weeks from today. Held that:- The impugned order has restored the issue to the Commissioner (Appeals) to decide the matter, after the Supreme Court takes a decision on an appeal field by the Revenue from the order of the Delhi High Court in the case of Aman Medical Products Ltd., v/s. Commissioner of Customs [2009 (9) TMI 41 - DELHI HIGH COURT] which has been admitted by the Apex Court on 1st April, 2010. The impugned order of the Tribunal remanding the matter of the Commissioner (Appeals), is without considering the applicability of the law laid down in the case of Flock (India) Pvt. Ltd. [2000 (8) TMI 88 - SUPREME COURT OF INDIA]. Appeal is restored to the Tribunal for fresh disposal.
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