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2017 (12) TMI 1185 - AT - Central ExciseRefund of duty paid on intermediate goods - case of appellant is that Assistant Commissioner and the Commissioner (Appeals) had no jurisdiction to take any contrary view to the Tribunal’s order when it is in operation - Held that: - The right course of action on the part of the Revenue was to challenge the Tribunal’s order which they already done so by filing the appeal before the Hon’ble High Court. Therefore since there is no stay the refund was supposed to be given to the appellant - Since the appeal of the Revenue was admitted before the Hon’ble High Court it is just and proper that the matter should go back to the adjudicating authority who should wait for the outcome of the appeal pending before the High Court - appeal allowed by way of remand.
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