2015 (10) TMI 2627

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...., Advocate Present for the Respondent: Shri R.K. Mishra, D.R. ORDER Brief facts of the case are that on 20.01.1999, the appellant had filed refund claim for Rs. 16,23,564/- on the ground that finished goods removed to its Madras Depot on payment of duty were found substandard, and as such, the same were returned to the factory and upon re-packing, the same were cleared on payment of Centr....

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....fore Hon'ble High Court of Allahabad and also filed a stay application before this Tribunal for stay of operation of the final order dated 01.03.2002. This Tribunal vide Misc. Order dated 12.03.2003, had rejected the stay application filed by the Department. Against the rejection of the stay application, the Department filed writ petition before the Hon'ble High Court of Allahabad. In entertaining....

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....hat refund claim cannot be entertained for payment, since the order dated 20.11.2004 of the Hon'ble High Court of Allahabad has not been complied with by the appellant. In appeal, the Commissioner (Appeals) vide the impugned order has upheld the order dated 29.08.2008 of the Adjudicating Authority. Hence, this appeal is before the Tribunal. 2. Heard both sides and perused the records. 3. I f....