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2017 (12) TMI 78 - AT - Central ExciseRefund claim - whether the Appellant are entitled to refund of ₹ 17,34,292/- paid in the year 1992? - Held that: - pursuant to the Order of the Tribunal dated 30.6.2003, the Department has enforced three Bonds after furnishing the details of such Bonds and the conditions thereof appended to the Notification. The said Bonds have been appropriated against the refund amount of ₹ 17,34,292/-. The contention of the Appellant that the observation of the Tribunal in its order dated 30.6.2003 should not be followed, in my opinion, is misplaced, inasmuch as, no Appeal has been filed by either sides and the said order has been pursued by the Appellant in various forums. Appeal dismissed - decided against appellant.
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