TMI Blog2018 (3) TMI 1372X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated 29.10.2009 by the adjudicating authority and the appellant has paid duty after issuance of SCN dated 4.2.2008 - further, all the subsequent proceedings have been set aside by the Hon’ble Punjab & Haryana High Court vide order dated 26.10.2010, therefore, the appellant is entitled to claim refund of the amount paid by them - refund allowed - appeal allowed - decided in favor of ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period 1.1.2007 to 8.10.2007 cleared by them without payment of duty. After issuance of show cause notice on 22.10.2007, the appellant has paid duty on zinc sulphate which was cleared without payment of duty. Later on, Notification dated 3.6.2009 under Section 11C of the Central Excise Act, 1944 was issued holding that on the clearance of zinc sulphate, the appellant is not required to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority rejected the refund claim on the premise that a show cause notice to demand duty was already issued to the appellant. Against the said order, the appellant approached to the Commissioner (Appeals) who held that at the time of adjudication, the second show cause notice for demanding duty was in force and the Hon ble High Court has not decided the second show cause notice and reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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