2015 (6) TMI 1159

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..... he Appellant Dr. A. K. Nigam, Addl. Commissioner (AR) For the Respondent JUDGEMENT Per : ARCHANA WADHWA After hearing both the sides, it is seen that the appellants refund claim to the extent of Rs. 1,47,24,880/- stands sanctioned by the impugned order but was appropriated towards the earlier demands confirmed against them. In such a scenario, we are of the view that provisions of Section 35 .....

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..... of the Commissioner being Order-in-Original No.1/2006 dated 27.2.2006 already stands set aside by the Tribunal vide its Final Order No.22046/2014 dated 13.11.2014 and the matter stands remanded to the original adjudicating authority. If that be so, the quantum of refund involved in the present appeal and already sanctioned on merits is required to be given to the appellant in cash. We order accor .....

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