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TMI Blog2023 (10) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... d Representative for the Appellant Shri Rahul Tangri, Advocate for the Respondent ORDER PER K. ANPAZHAKAN : The present appeal has been filed by the department against the impugned Order-in-Appeal dated 13.12.2012, passed by Commissioner (Appeals), Bokaro. The issue involved in the appeal pertains to refund of Rs. 62,71,449/- arising out of refund of pre-deposit with regard to final orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lying OIO. Aggrieved against the impugned order of the Commissioner (Appeals), the department has preferred this appeal. 2. Thus, the issue to be decided in the present appeal is whether the department is right in appropriating the refund of pre deposit sanctioned to the Respondent, against another demand where stay has been granted and pending for more than 180 days. The Respondent submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loner res integra as per the decision of Hon'ble Punjab and Haryana High Court in the case of PML Industries Ltd. v. CCE (2013 (4) TMI 101 - Punjab and Haryana High Court, which has been affirmed by the Hon'ble Supreme Court in Commissioner v. PML Industries Ltd. (2016 (10) TMI 728 - SC Order), wherein the following observations were made by the Hon'ble High Court - "52. The assessee having pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by a judicial forum is sought to be annulled for no fault of assessee. Therefore, in terms of judgments in Anant Mills Ltd. and Seth Nandlal cases (supra), such condition of automatic vacation of stay on the expiry of 180 days, has to be read down to mean that after 180 days the Revenue has a right to bring to the notice of the Tribunal the conduct of the assessee in delay or avoiding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - CESTAT Kolkata. Since the said Appeal No. E/218/2009 has been finally settled in favour of the Respondent by this Tribunal, there are no arrears against the Respondent so as to appropriate the refund. Hence, we hold that the appeal filed by the department has become infructuous and accordingly we dismiss the same. 5. In view of the above findings, we dismiss the appeal filed by the Department ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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