2013 (1) TMI 277 - AT - Central Excise

Refund claim - Pursuance of the order-in-appeal no. SDK(178)178/AUR/2000 dated 20.07.2000 passed by the Commissioner (Appeals) in favour of the Respondent - Adjudicating authority sanctioned refund - Revenue s appeal filed before the Tribunal which is pending - Revenue argued that issue has not been settled, the sanction of refund is not sustainable - Held that - The Tribunal vide Final Order dated 23.11.2005 has already dismissed the appeal no. E/3229/00 filed by Revenue against order-in-appeal no. SDK(178)178/AUR/2000 dated 20.07.2000. As the appeal against the Order-in-Appeal dated 20.07.2000 has already been dismissed by the Tribunal, decides against revenue

Summary

The Revenue filed an appeal against an order passed by the Commissioner of Central Excise, but the Tribunal had already dismissed a previous appeal on the same issue. The Tribunal upheld the impugned order, leading to the dismissal of the appeal.