2010 (11) TMI 311

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....nt. Shri B.P. Pereira, JDR, (Proxy), for the Respondent. [Order]. - The appellant is in appeal against the impugned order wherein the lower authorities have adjusted their sanction refund against Government dues. 2. The facts of the case are that as per adjudication Order No. 3-4/CEX/2007 dated 31-1-2007 certain demands were confirmed against the appellant. During the course of investigation,....

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.... that in fact the refund claim has been adjusted against the demand of adjudication order dated 31-3-2008 which has already been stayed by this Tribunal vide order dt. 5-2-2009 hence, the refund claim cannot be adjusted against this demand, the impugned order is liable to be set aside. 4. Heard and considered. 5. On careful examination of the factual matrix of the case, I find that in this case,....