TMI Blog2004 (8) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. At the behest of the Revenue an early hearing in this case was granted and the matter was posted for hearing on 10-2-04. Subsequently at the request of the appellant the matter was adjourned to 19-3-04, on which date the Ld. Chartered Accountant appearing for the appellant informed the Bench that he was withdrawing his Vakalatnama. Finally the matter was again posted for regular h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - by way of cheque and Rs. 46,40,116/- by way of credit being refund of excess duty paid by the appellant. The Revenue however kept the demand alive by issuing show cause notices claiming the amounts so refunded. As a result of the Apex Court s decision in the case of Bakelite Hylam Others v. CCE reported in 1997 (91) E.L.T. 13 (S.C.) which included the Civil Appeal filed by the Revenue against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal on the grounds that refund was granted in pursuance of Hon ble Gujarat High Court s interim, direction; that after granting refund the department issued show cause notices for erroneous refund; that once Hon ble Gujarat High Court finally directed the appellants to deposit back the amount refunded along with the appropriate interest the appellant should not have objected thereto; that if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been placed before us. The appellant also did not file any stay obtained by them against the order of the Hon ble High Court of Gujarat. The Revenue refunded the amount when the classification issue went against them as per the directions of the High Court of Gujarat. The Apex Court has finally decided the issue in favour of the Revenue when the latter preferred an appeal to the Apex Court agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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