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2005 (3) TMI 127 - SC - Central ExciseDenial of Refund - Held that:- Inasmuch as the order of the Tribunal impugned herein does not reflect these factual questions having been gone into by the Tribunal, the impugned order dated 8-9-2004 is set aside. The case is sent back to the Tribunal. The Tribunal may, as advised, either await the orders of the Commissioner (Appeals) in the matter of quantification of refund or else may itself go into the question and quantify the amount of refund. In the event of the Tribunal arriving at a finding that some amount is due and payable to the respondent by way of refund and the Revenue has unreasonably withheld the refund then the amount may be directed to be refunded with interest, may be compound interest, depending on the opinion formed by the Tribunal - Decided against Revenue.
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