2015 (6) TMI 1159

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..... adjusted against the demand confirmed vide Order-in-Original No.01/2006 dated 27.2.2006. The said order of the Commissioner was impugned by the appellant before the Tribunal and even during the relevant period, when the refund was sanctioned, appeal was pending before the Tribunal - The said Final Order of the Commissioner being Order-in-Original No.1/2006 dated 27.2.2006 already stands set aside .....

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..... but was appropriated towards the earlier demands confirmed against them. In such a scenario, we are of the view that provisions of Section 35F are not applicable and this stay application as accepted by both the sides is infructuous. 2. Inasmuch as a short issue is involved, we proceed to decide the appeal itself with the consent of both the sides. It is seen that after sanctioning refund claim .....

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