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2016 (12) TMI 332 - AT - Central ExciseAppropriation of amounts - sanctioned rebate amount appropriated towards demand claim - Held that: - I find that the Adjudicating Authority, while disposing the rebate claim though sanctioned it, but appropriated the said amount against the demand confirmed in some other case; Appeal against which was pending before the first Appellate authority. Further, I find subsequently, the Ld. Commissioner(Appeals) set aside confirmation Order of the Adjudicating authority by its order dt 7.12.2012. Thus, in my view, appropriation of the rebate claim does not survive. In the result, the order passed by the Commissioner (Appeals) is upheld and Revenue’s appeals being devoid of merit, accordingly dismissed - Decided against Revenue.
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