2013 (6) TMI 363

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....issue involved in this appeal lies in a narrow compass and therefore, after allowing the stay application, the appeal is taken up for hearing and disposal. 2. The relevant facts of the case in brief are that a show-cause notice dated 6.2.2004 was issued for erroneous refund of Rs.9,57,895/-. It has been alleged that the refund was granted in violation of the limitation and unjust enrichment. A ....

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.... appeal against the Tribunal's order is pending in the Hon'ble High Court and therefore the said order is premature. 3. After hearing both sides and on perusal of the records, the main contention of the learned counsel is that the Commissioner (Appeals) passed the order without considering the order of the Tribunal. In this context, the learned AR submits that the departmental appeal before the....