https://www.taxtmi.com/caselaws?id=253351 The Court found the appeals to be infructuous and disposed of them without costs, as the respondent had repaid the refunded amount to the Department after the Commissioner (Appeals) decision, rendering the appeals moot. The central issue of entitlement to the refunded amounts based on the Assistant Commissioner's orders, subsequently set aside by higher authorities, was resolved by the respondent's repayment, making the relief sought in the appeals irrelevant. 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 The Court found the appeals to be infructuous and disposed of them without costs, as the respondent had repaid the refunded amount to the Department after the Commissioner (Appeals) decision, rendering the appeals moot. The central issue of entitlement to the refunded amounts based on the Assistant Commissioner's orders, subsequently set aside by higher authorities, was resolved by the respondent's repayment, making the relief sought in the appeals irrelevant. Case-Laws Central Excise Tue, 10 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253351