2008 (6) TMI 464

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....nt. Shri K.J. Sanchis, JDR, for the Respondent. [Order]. -  As per facts on record, the appellant's appeal was earlier rejected by Tribunal vide its Order dt. 30-1-2004 [2004 (175) E.L.T. 689 (Tri. - Mumbai)]. The same was appealed against before Hon'ble High Court by the appellant and as per directions of Hon'ble High Court, the matter was again taken up by Tribunal on the point of ....

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....erms of stay order passed by the Tribunal. On success of their appeal, the appellant approached the Revenue authority for refund of above amount. The same stand rejected by the present impugned order. 4. It is seen that refund has been rejected on the ground that while allowing first appeal vide order dt. 2-2-05, the Tribunal has not ordered for consequential relief. It has further been ob....

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....thority on the first order of the Tribunal dt. 30-1-04, vide which the appeal was rejected, is not appropriate in as much as the said order was set aside by Hon'ble High Court and the matter was remanded to Tribunal for decision on the point of jurisdiction. The Tribunal in remand set aside the orders of lower authorities on the point of jurisdiction. As such, the Tribunal's order dt. 30-1-04 reje....