2006 (6) TMI 238

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..... [Order]. This appeal is filed by the revenue against order-in-appeal dated. 15-3-04. 2. The relevant facts that arise for consideration are the respondent in this case filed refund claim with the authority. The adjudicating authority allowed the refund claim but ordered the same to be recredited in R.G.23A Part II account. During the pendency of the refund claim, the respondent surrende .....

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..... submission that the Commissioner (Appeals) has erred in making an observation that there was a delay of 5 months in sanctioning the refund. 4. Considered the submissions made by ld. DR and perused the records. I find that the refund claim sanctioned to the appellant by the adjudicating authority could not have been realized as the respondent had surrendered the Central Excise Registeration and o .....

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