2016 (12) TMI 722

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..... t and some part of the refund claim was credited in their account - Held that: - I find that although the adjudicating authority sanctioned the refund claim but the same was adjusted the amount outstanding demand against the respondent. The outstanding demand was challenged before this Tribunal and this Tribunal vide order no. 788-94/2006 dated 26.09.2006 has already dealt the issue and decide the .....

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..... impugned order allowing the refund claim to the respondent. 2. The brief facts of the case are that on finalisation of provisional assessment certain excess were found which was claimed by the respondent has received and the adjudicating authority sanctioned the refund claim to adjust the said amount against the same of outstanding demand against the respondent and some part of the refund claim .....

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..... Heard the parties and considered the submissions. 6. On perusal of the records, I find that although the adjudicating authority sanctioned the refund claim but the same was adjusted the amount outstanding demand against the respondent. The outstanding demand was challenged before this Tribunal and this Tribunal vide order no. 788-94/2006 dated 26.09.2006 has already dealt the issue and decide .....

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