TMI Blog2014 (11) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein, it has been clearly stated that as per the orders passed by the Commissioner (Appeals), the entire refunded amount has been paid to the Department. Since the entire refunded amount has been paid to the Department by the respondent, the reliefs sought for in the present Civil Miscellaneous Appeals have become infructuous. Since the reliefs claimed in the present Civil Miscellaneous Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has failed to pay excess amount on the basis of purchase of HDBE sacs to the Department and subsequently, the Assistant Commissioner of Central Excise, Tuticorin by his various orders has permitted the respondent to get refund. The orders passed by the Assistant Commissioner of Central Excise have been challenged before the Commissioner of Central Excise (Appeals). The Commissioner of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner has erroneously passed refund orders. But the Commissioner of Appeals has rightly set aside the refund orders and the appellate Tribunal has erroneously set aside the orders passed by the Commissioner and further issuance of 11A notice is totally unwarranted and the appellate Tribunal without considering the above legal aspect and also without considering the question of Section 5 of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether the respondent is entitled to get the amounts mentioned in the refund orders passed by the Assistant Commissioner. 6. As narrated earlier, the orders of refund passed by the Assistant Commissioner have been set aside by the Commissioner (Appeals) and the orders passed by the Commissioner (Appeals) have been set aside by the appellate Tribunal. 7. On the side of the respondent, a l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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