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2022 (11) TMI 1161 - HC - CustomsRecovery of demand when appeal has been restored and pending - appropriation / adjustment of refund with demand - Doctrine of merger - recovery of excess duty - Section 129E of the Customs Act - HELD THAT:- The proceedings in the said Appeal No.C/85678/15 were the subject matter in dispute in Writ Petition No.475 of 2020 which was decided on 9th November 2022 - Since the Appeal No.C/85678/15 of petitioner has been restored to the CESTAT, no recovery in excess of 7.5% of the duty in dispute can be made by respondents. The three impugned orders dated 17th February 2021 and the two orders dated 31st December 2021 insofar as they appropriate the refunds of petitioner against the demand imposed by Order-in-Original dated 28th November 2014 is set aside - respondents are directed to refund Rs.67,64,925/- and Rs.60,58,966/-, together with applicable interest, within eight weeks from the date of uploading of the order. Petition disposed off.
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