TMI Blog2017 (12) TMI 1588X X X X Extracts X X X X X X X X Extracts X X X X ..... o be confirmed and are confirmed - There is no mention in the Tribunal’s order as to consequential relief would follow. In the absence of any such direction, the refund claim filed by the appellant seems to be erroneous - appeal dismissed - decided against appellant. - Appeal:E/87669/2016 - Order No. A/91792/2017 - Dated:- 20-12-2017 - Hon ble Shri M V Ravindran, Member (Judicial) For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the records, it transpires that the appellant had filed a refund claim for Rs. 7,86,018/- under the provisions of Section 11B of Central Excise Act, 1944 on the ground that they had paid this amount to the department on various occasions as per the direction. It is the case of the appellant before the lower authorities as also before the Tribunal that two show cause notices were issued to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /09/2014 specifically stated that the demands within five years of issuance of show cause notice is liable to be confirmed and are confirmed. There is no mention in the Tribunal s order as to consequential relief would follow. In the absence of any such direction, I find that the refund claim filed by the appellant seems to be erroneous and the findings recorded by both the lower authorities seems ..... X X X X Extracts X X X X X X X X Extracts X X X X
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