2011 (9) TMI 900

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.... Kumar, Advocate, for the Respondent. JUDGMENT This appeal is by the Revenue challenging the order passed by the Tribunal which has dismissed the appeal of the revenue and has upheld the order of refund. 2. The assessee filed an application for refund of the amounts paid in pursuance of the order of the adjudicating authority which order came to be set aside by the Tribunal holding t....

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.... merit in the said submission. Payment of duty, interest and penalty was in pursuance of an order passed by the adjudicating authority earlier. Once that order is set aside, the refund is automatic. Merely because the adjudicating authority is yet to adjudicate the exigibility of tax, is no ground to refuse refund. When once the Appellate Commissioner on consideration of the material on record has....