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2017 (5) TMI 504 - CESTAT CHANDIGARHRefund claim - amount deposited as pre-deposit, in excess of what was required to be submitted - refund denied on the ground that the same has not been appropriated at the time of adjudication - Held that: - the appellant has paid a sum of ₹ 4 crore through TR-6 challans which were placed on record and the same has been recorded in the SCN itself. In that circumstance case, the appellant was entitled for the refund claim of ₹ 4,66,35,243/- but the authorities below has sanctioned a claim of ₹ 3,66,35,243/- which is incorrect. In fact the appellant is still entitled for refund of ₹ 1 crore which was required to be refunded in pursuance of the order of this Tribunal dated 15.5.2006 - refund allowed - decided in favor of appellant.
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