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2016 (12) TMI 722 - CESTAT CHANDIGARHRefund claim - on finalisation of provisional assessment certain excess were found which was claimed by the respondent has received and the adjudicating authority sanctioned the refund claim to adjust the said amount against the same of outstanding demand against the respondent and some part of the refund claim was credited in their account - Held that: - I find that although the adjudicating authority sanctioned the refund claim but the same was adjusted the amount outstanding demand against the respondent. The outstanding demand was challenged before this Tribunal and this Tribunal vide order no. 788-94/2006 dated 26.09.2006 has already dealt the issue and decide the issue in favour of the respondent and the said demand have been dropped. Therefore, on that part, I do not find any infirmity in the impugned order - Further, I find that the respondent is paying duty first utilising cenvat credit account and balance amount of duty has been paid through PLA. In that circumstances, the Ld. Commissioner (A) has rightly allow refund claim in cash, therefore, I do not find any infirmity in the impugned order on this account also - appeal dismissed - decided against Revenue-appellant.
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