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2023 (9) TMI 1270 - CESTAT AHMEDABADRefund of Export duty paid - rejection of refund claim of the respondent-assessee saying that claimant was neither the party in the case of proceedings before the Supreme Court nor the assessment order of the concerned bills of export was challenged - HELD THAT:- The learned Commissioner (Appeals) has already considered all the submissions which have been made by the appellant-department in their appeals here. It is opined that only review petition being pending before the Hon’ble Apex Court cannot be the reason to set-aside the impugned order-in-appeal. In view of the fact that the jurisdictional High Court’s order has neither been set-aside nor stayed by the Hon’ble Apex Court and since the Hon’ble Gujarat High Court’s order as of today holds good. There is no illegality in the impugned order-in-appeal passed by the Commissioner (Appeals) and therefore, appeals are without any merit - Appeal dismissed.
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