2008 (12) TMI 538

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..... der]. This is an application for direction to the Commissioner for granting refund to the Appellant in pursuance of the Tribunal s Final Order Nos. 1908-1909/05 SM (BR), dated 24-10-05 [2006 (195) E.L.T. 248 (Tribunal)]. The Tribunal by this order had set aside the confiscation of truck, which was alleged to have been used for smuggling of goods into India. The Appellant mentions that when h .....

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..... he Tribunal are binding on all adjudicating and appellate authorities within its jurisdiction and the Revenue is to unreservedly follow such orders unless operation thereof has been suspended by a competent court. Therefore, the Respondent Commissioner is, therefore, directed to refund the sale proceeds of the truck without any delay, if the Tribunal s order has not been set aside or stayed by any .....

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