2002 (11) TMI 691

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.... Shri Mewa Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - The applicants filed the refund claim before the adjudicating authority on the strength of the order passed by the Tribunal on 9-5-2002 in their appeal, but the same has been declined on the ground that since the case has been remanded by the Tribunal for de novo adjudication, the refund claim is pre-matured. ....