https://www.taxtmi.com/caselaws?id=253351 Refund proceedings became infructuous after the respondent repaid the amounts earlier refunded under the Assistant Commissioner's orders. The Madras High Court held that, because the relief under challenge had already been neutralised by restitution to the Department, there was no need to adjudicate the substantive entitlement to the refund. The Civil Miscellaneous Appeals were therefore disposed of without a decision on the merits and without costs. en-us Tue, 10 Dec 2013 00:00:00 +0530 Fri, 21 Nov 2014 18:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253351 Refund proceedings became infructuous after the respondent repaid the amounts earlier refunded under the Assistant Commissioner's orders. The Madras High Court held that, because the relief under challenge had already been neutralised by restitution to the Department, there was no need to adjudicate the substantive entitlement to the refund. The Civil Miscellaneous Appeals were therefore disposed of without a decision on the merits and without costs. Case-Laws Central Excise Tue, 10 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253351