2008 (10) TMI 364

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..... - demands confirmed - set aside by the Commissioner (Appeals) - respondents filed claims for refund which were sanctioned - Revenue's appeals against setting aside of the demands were allowed by the Tribunal - Held that: - demands were upheld by the Tribunal, the assessees were required to make restitution of the amounts refunded - assessees were obliged to make restitution of the refund made pur .....

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..... , the respondents filed claims for refund which were sanctioned by the adjudicating authority and upheld by the Commissioner (Appeals) vide the impugned order. In the meanwhile, the Revenue's appeals against setting aside of the demands were allowed by the Tribunal. The present appeals are against the sanction of the refunds on the ground that the order of setting aside of the demands was challe .....

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..... oneous refund was necessary, and distinguishing the Apex Court judgment in Woodcraft Products Ltd. supra, does not come to the rescue of the respondents, for the reason that the Tribunal had held that what weighed with the Apex Court was the undertaking given by the assessee that refund which was sanctioned to them, would be returned to the Revenue, if held against them, while it is clear from the .....

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