2008 (5) TMI 130

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....dent. [Order] - The appellant is seeking waiver of deposit of refund amount already sanctioned and received by the assessee to an extent of Rs. 4,48,188/-. The Tribunal has remanded the case to the Original authority for de novo consideration. After a detailed consideration, the Appellate authority by his order No. 137/2004-CE, dated 30-7-2004 [2006] (2) S.T.R. 92 (Commr. Appl.)] allowed the ap....

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....cited judgment and submits that in normal circumstances, the law is clear that the refund granted can be re-opened by issue of show cause notice, but in circumstances when the refund has been sanctioned by the Appellate Authority which has not been challenged and that order has become final as held by the Apex Court in the case of Boving Fouress Ltd. v. CCE [2006 (202) E.L.T. 389 (S.C.)]. He also ....