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2013 (1) TMI 277

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..... 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 - E/2623/04 - A/904 .....

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..... only contention in the appeal is that the Revenue's appeal filed before the Tribunal against order-in-appeal no. SDK(178)178/AUR/2000 dated 20.07.2000 is pending. Therefore, as the issue has not been settled, the sanction of refund is not sustainable. 5. We find 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-a .....

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