2008 (3) TMI 610

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.... M.M. Mathkar, SDR, for the Respondent. [Order]. - Heard both the parties. 2. In this case, the respondent had filed a refund claim for refund of Rs. 2 lakhs paid by them as pre-deposit. There is no dispute about the eligibility for refund. The appellant is before us against the order passed by the Commissioner (Appeals) upholding the order of the Deputy Commissioner adjusting an amo....

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....n the PLA. 3. I find nothing wrong in orders passed by the Deputy Commissioner or Commissioner (Appeals) as regards the adjustment since at that point of time, there was no stay against the recovery of the confirmed demand of Rs. 1,40,l,34/-. The proper course for the appellant was to file a fresh refund claim as soon as the order of the Tribunal No. A/2290 to 2321/WZB/Ahd/2007, dated 29-8....