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2019 (5) TMI 1341 - AT - Central ExciseRefund of duty paid under protest - time limitation - appellant has filed refund within one year from the date of order of the Hon’ble Apex Court - HELD THAT:- The appellant has filed refund within one year from the date of order of the Hon’ble Apex Court. Admittedly, prior to that, the Revenue has challenged the order of classification, in that circumstance, the time limit is to be taken from the date when the Hon’ble Supreme Court has settled the issue. Admittedly, the assessee has filed refund claim within one year from the date of order of Hon’ble Supreme Court. The refund claim filed by the assessee is in time. Therefore, the refund has rightly been sanctioned by the Commissioner (Appeals). Appropriation of refund - HELD THAT:- The demand itself has been set aside by this Tribunal, therefore, the order of appropriation is not sustainable and the same is set aside. Appeal dismissed - decided against Revenue.
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