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2024 (1) TMI 385 - AT - Central ExciseAppropriation of sanctioned refund - HELD THAT:- The issue has been set aside by the Delhi Bench of Tribunal in COMPUTER SCIENCES CORPORATION INDIA PVT LTD. VERSUS COMMISSIONER OF SERVICE TAX, NOIDA [2014 (4) TMI 252 - CESTAT NEW DELHI] where it was held that As the assessed liability of the petitioner under the adjudication order has thus suffered a plenary eclipse, the petitioner would entitled to refund. In case of M/S. PEPSICO INDIA HOLDINGS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH-II (VICE-VERSA) [2019 (5) TMI 1341 - CESTAT CHANDIGARH], Chandigarh bench held the demand itself has been set aside by this Tribunal, therefore, the order of appropriation is not sustainable and the same is set aside. The appeal filed by the Revenue is dismissed.
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