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2023 (10) TMI 869 - AT - Central ExciseAppropriation of refund of pre deposit sanctioned to the Respondent, against another demand where stay has been granted and pending for more than 180 days - HELD THAT:- The issue is no loner res integra as per the decision of Hon’ble Punjab and Haryana High Court in the case of PML INDUSTRIES LTD. VERSUS CCE. [2013 (4) TMI 101 - PUNJAB AND HARYANA HIGH COURT], which has been affirmed by the Hon’ble Supreme Court in COMMISSIONER VERSUS PML INDUSTRIES LTD. [2016 (10) TMI 728 - SC ORDER], wherein the Hon’ble High Court held that The condition of vacation of stay for the inability of the Tribunal to decide the appeal is burdening the assessee for no fault of his. Such a condition is onerous and renders the right of appeal as illusory. An order passed by a judicial forum is sought to be annulled for no fault of assessee. Thus, there are no arrears against the Respondent so as to appropriate the refund. Hence, the appeal filed by the department has become infructuous and is accordingly dismissed.
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