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2015 (10) TMI 2627

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..... security to the satisfaction of this Tribunal has been furnished by the appellant, entitling it to get the refund from the Original Authority - for the purpose of meeting the ends of justice, the appellant should be given an opportunity to furnish the bond for the refund amount - appeal disposed off - decided partly in favor of appellant. - Excise Appeal No.E/2771/2009 EX. [SM] - Final Order No. .....

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..... de order dated 05.07.1999, which was upheld by the Commissioner (Appeals) vide order dated 25.02.2001. In appeal, this Tribunal vide order dated 01.03.2012 has allowed the appeal in favour of the appellant with consequential relief. As a consequence of above favourable order, the appellant vide its letter dated 23.07.2002 filed fresh refund claim before the Jurisdictional Central Excise Authoritie .....

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..... ll be entitled to withdraw the amount on furnishing adequate security to the satisfaction of the Customs Excise and Gold (Control) Appellate Tribunal, respondent No.1. 1.2 The Writ Petition was finally disposed of by the Hon ble High Court vide judgement dated 20.11.2004 in line with the above Interim Order dated 23.05.2003. Pursuant to the directions of the Hon ble High Court of Allahabad, t .....

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..... tling it to get the refund from the Original Authority. Therefore, I do not find any infirmity in the orders passed by the authorities below. 4. However, considering the fact that the order dated 23.05.2003 and 20.11.2004 of the Hon ble High Court of Allahabad have to be given effect to for the purpose of meeting the ends of justice, I am of the view that the appellant should be given an opport .....

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