2017 (3) TMI 1022

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....e Respondent [Order per: Sulekha Beevi, C.S.] This appeal has a chequered history. The appellants had filed refund claims under Rule 5 of the CENVAT Credit Rules read with Notification No. 05/2006 CE (N T) dated 14^th March, 2016 for the period July 2007 to March 2008. 2. As per order in original No. 10-R/2009-S.Tax, dt 24.02.2009 the refund claims were rejected. The. appellant herein fil....

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.... in Appeal No 4/2014 dt 26.03.14, the Commissioner (Appeals) allowed the appeal filed by the department, thus rejecting the refund which allowed in denovo order. Vide separate Order in Appeal No. 2/2014, dated 08.01.2014, the appeal filed by appellant was also dismissed by Commissioner (Appeals). 6. Meanwhile, the Tribunal heard the appeal No. ST/779/2009 filed by department and passed Final Or....

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....already been set aside by the Tribunal and the Tribunal having observed that the Order in Appeals passed by the Commissioner (Appeals) is irrelevant and incompetent proceedings, I accept the discussions and the judgement rendered in CESTAT Final Order No.20258/20157 dt 5.2.2015 and thereby set aside the Order in Appeal 2/2014. For better appreciation) the discussions of the Tribunal in Final Order....