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2020 (1) TMI 1050 - AT - Central ExciseImposition of redemption fine and penalty - Refund claim - duty paid under protest - benefit of N/N. 52/2003-Cus. dt. 31/03/2003 - stay order against arrears - HELD THAT:- This issue is no more res integra and has been settled by the Tribunal in appellant own case, INTEL TECHNOLOGY INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS BANGALORE [2018 (5) TMI 1623 - CESTAT BANGALORE] wherein it has been consistently held that Section 142 of the Customs Act, 1962 is attracted only when the confirmation of demand has attained finality and in the present case, the demand has not attained finality rather the pending cases on the basis of which the original authority has adjusted the refund claim has also been decided by the Tribunal. The impugned order is not sustainable in law and therefore the same is set aside - appeal allowed - decided in favor of appellant.
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