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TMI Blog1988 (7) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... ultant, for the Respondents. [Order]. - This is an appeal against the order of Collector of Central Excise (Appeals), New Delhi. Brief facts of the case are that the respondents had filed a refund claim and the same was rejected as time-barred. The Collector (Appeals) held after examination that the claim was not hit by limitation and directed that refund amount be determined in terms of this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal's order in the Supreme Court. One of the grounds of the appeal is that Customs, Excise and Gold (Control) Appellate Tribunal's decision holding the demand as time-barred is not correct in law. Since the refund issue in this case is actually linked with the demand case, whatever decisions would be announced by the Hon'ble Supreme Court in respect of the demand case will automatically hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the cross-objection did not survive. In view of this, we dismiss the cross-objection. 5. So far as the appeal by the Department is concerned, we observe that no legal basis has been laid for setting aside the order of the Collector (Appeals). The Collector (Appeals) has merely followed the order of the Tribunal while remanding the case. The Appellant Collector's plea is that an appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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