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2018 (8) TMI 1213

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..... l of the appellant and set aside the impugned order which denied the refund of ₹ 5,32,440/- and ₹ 4,89,600/- - Held that:- Once the impugned order has been set aside with consequential relief, the Assistant Commissioner should not have denied the refund claim of ₹ 4,89,600/- merely on the ground that the same has not been specifically mentioned in the Final Order dt. 24/08/2017. .....

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..... No.21789/2017 passed by this Tribunal on 24/08/2017. The applicant has further stated in the application that they had filed two refund claims before the Asst. Commissioner for ₹ 5,32,440/- on 14/02/2006 and ₹ 4,89,600/- on 13/11/2006 under Section 11B of the Central Excise Act, 1944 claiming the refund of additional duties of excise and education cess paid on the High Speed Diesel pr .....

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..... epartment has only sanctioned the refund of ₹ 5,32,440/- and denied the refund of ₹ 4,89,600/- merely on the ground that it has not been specifically allowed by the Tribunal. 4. After considering the submissions of the learned counsel for the applicant, we find that vide Final Order No.21789/2017 dt. 24/08/2017, the Tribunal allowed the appeal of the appellant and set aside the impu .....

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