TMI Blog2022 (2) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal do not, in any way, indicate any error on part of the Tribunal in passing the impugned order dated 19.02.2020. The question being raised appear to involve the merits of the earlier order of the Tribunal dated 26.07.2018. Those questions do not arise in this appeal. There are no merit in the appeal - appeal dismissed. - Central Excise Appeal No. - 3 of 2021 - - - Dated:- 9-8-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Adjudicating Authority vide his first order sanctioned an amount of ₹ 2.53 crores approximately out of the total claim of refund of ₹ 22.75 crores approximately made by the assessee. This leads to evident conclusion that the balance refund claim stands rejected by him. In this scenario, the order of the Commissioner (Appeals) allowing the balance refund claim cannot be said to be out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P-1951-18-19. Though that appeal is pending, undisputedly there is no stay order operating in favour of the revenue in that appeal. 5. The duty demand having been set aside by the Tribunal, the assessee then filed an application for refund on 28.12.2018. On that, the adjudicating authority granted part refund. The assessee carried the matter in appeal which was allowed by order dated 01.03.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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