2011 (7) TMI 911

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....; 2. The appellant has filed this appeal against the order-in-appeal No. PKA/123/M-II/2003  dated 21.11.2003 whereby the Commissioner (Appeals)  has upheld the order of the lower adjudicating authority.   3. Briefly stated facts of the case are that the appellant filed a refund claim of Rs.46,78,108.38 on 14.07.2003 consequent to order-in-original No. 151/98 dated 11.01.1....

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.... amount was not due to them. Thereafter the Tribunal has remanded the case back to the lower adjudicating authority vide Order No. A/1340/WZB/06 - C-II/EB dated 03.07.2006 to re-determine the quantum of the credit denied to the appellant. 5. Contention of the department is that at the time of adjustment there was no stay, therefore adjustment of refund amount towards penalty was correct and leg....