https://www.taxtmi.com/caselaws?id=107926 The Tribunal allowed the appeal, directing the refund of Rs. 10,84,461/- to be bifurcated as per the Board's circular, with payment to be made in cash or by cheque/demand draft within three months. The Dy. Commissioner's subsequent order was deemed illegal as the matter had already been decided in favor of the assessee by her predecessor. The Tribunal emphasized the importance of adhering to the original order and the Board's circular in refund matters, setting aside the impugned order of the Commissioner (Appeals). en-us Tue, 02 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 17:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107926 The Tribunal allowed the appeal, directing the refund of Rs. 10,84,461/- to be bifurcated as per the Board's circular, with payment to be made in cash or by cheque/demand draft within three months. The Dy. Commissioner's subsequent order was deemed illegal as the matter had already been decided in favor of the assessee by her predecessor. The Tribunal emphasized the importance of adhering to the original order and the Board's circular in refund matters, setting aside the impugned order of the Commissioner (Appeals). Case-Laws Central Excise Tue, 02 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107926