2003 (6) TMI 62

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....Member (J) (Oral)]. - This appeal has been filed by M/s. HPCL with reference to the impugned Order-in-Appeal No. 103/01, dated 30-8-2001 passed by the Commissioner of Customs (Appeals), Hyderabad. 2. Assistant Commissioner as per his order sanctioned the refund of Rs. 1,58,56,647/-. However, as noted by the Commissioner (Appeals) in exercise of the power conferred upon him under Section 11 of t....

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....riate the said amount at the relevant point of time. He submitted that appeals in respect of above demands were pending before the respective appellate authorities and in some cases stay has also been granted. 3. With reference to Sl. No. 1, he said that the appeal was pending before the CEGAT at that time and subsequently the party has succeed since the Tribunal has allowed the appeal in toto.....

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.... decision of Madhya Pradesh High Court in the case of National Industries reported in 2001 (134) E.LT. 616 (M.P.). Reliance is also placed by him in the case CCE, Jaipur v. Instrumentation Ltd. - 2002 (140) E.L.T. 518. 8. In the case of National Steel Industries Ltd., (supra), the High Court has observed that Section 11 of the Act provides for adjustment/deduction of the amount payable to a per....

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....ds by way of appeals and they were pending before the respective appellate authorities. In respect of Sl. No. 1 as pointed out by the appellants Counsel, appeal was pending before the Tribunal at that time. As rightly observed by the Madhya Pradesh High Court, Section 11 of the Act provides for adjustment/deduction of the amount payable to a person from whom same is recoverable or due under the Ac....