2002 (3) TMI 529

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..... or the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides on the application for early hearing, we find that the issue being simple, the appeal itself could be taken up for disposal. Both sides agreeing, we do so. 2. The Assistant Commissioner sanctioned refund of Rs. 43,29,131/- vide Order-in-Original No. DIV. BRH/R/34/99, dated 21-9-1999 holding as below :- "I .....

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..... Commissioner may reconfirm the order and that the present claim for refund should be kept in abeyance. 4. As of today the order confirming the demand against which the refund granted to the present appellant was adjusted is not in existence. The refund sanctioned cannot be kept back from the assessee against a liability which may arise in future. This appeal is therefore allowed and the sum .....

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