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2019 (12) TMI 541 - CESTAT MUMBAIAppropriation of refund - Revenue is aggrieved by the sanction of ₹ 20,12,525/-, which is sought to be reversed - also aggrieved by the sanction of ₹ 30,00,000/- though partially appropriated - HELD THAT:- No appeal had been filed by Revenue before the first appellate authority against the sanction of ₹ 30,00,000/-. Accordingly, that sanction cannot be agitated before the Tribunal in an appeal arising from a decision of the first appellate authority on challenge by the assessee. It is seen that the sanction of ₹ 20,12,525/- is a consequence of the finding by the first appellate authority that such deposit had been effected in relation to the show cause notice dated 5th March 2009. Those proceeding culminated in the order of the first appellate authority dated 6th September 2010 setting aside the demand. As the order of the first appellate authority which led to sanction of refund in the impugned order is non-existent and the show cause notice requires fresh disposal, the interim deposit should stand restored - appeal by way of remand for deciding eligibility only in relation to the claim for ₹ 20,12,525/-.
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