2022 (2) TMI 1070

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....: Ramesh Chandra Shukla For the Respondent : Pragya Pandey ORDER 1. Heard Sri Ramesh Chandra Shukla learned counsel for the revenue along with Sri Anurag Mishra and Ms Pragya Pandey, learned counsel for the assessee. 2. Present appeal has been filed by the revenue under Section 35G of the Central Excise Act, 1944 (hereinafter referred to as the 'Act') against the order of the Customs, ....

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....so stands decided by the Assistant Commissioner vide his order dated 26/04/2019 sanctioning the refund claim. As such, at the most the objection raised by the Revenue is only of technical objection. Accordingly, Revenue's appeal is rejected." 4. Relevant to the above, it may be noted that earlier show cause notice dated 21.10.2014 had been issued to the assessee proposing a duty demand of Rs.....

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....s been dismissed by order dated 19.02.2020. 6. Though, learned counsel for the revenue would contend that the Tribunal has wrongly allowed the assesse's appeal vide it's earlier order dated 26.07.2018 the merit of the matter is not involved in the present case. 7. As noted above, the Tribunal has dismissed the appeal of the revenue against the refund granted vide order dated 01.03.2019 a....