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TMI Blog2018 (11) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... s - the Department Appeal shall be treated as infructuous since the matter is yet to be adjudicated - appeal dismissed as infructuous. - Cross Application No.: E/CO/43/2012 Appeal No.: E/00359/2012 - Final Order No. 42926 / 2018 - Dated:- 10-7-2018 - Shri Madhu Mohan Damodhar, Member (Technical) and Shri P. Dinesha, Member (Judicial) Shri. B. Balamurugan, AC (AR) for the Appellant Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund proceedings were initiated as per Commissioner s Instruction dated 04.07.2011 and after a thorough verification of records, the refund was sanctioned, etc. The adjudicating authority in Order-in-Original No. 15/2011 dated 13.07.2011 has recorded that based on the above Commissioner s Instruction, the claim for erroneous refund was held to be in order. It was also noted by him that M/s. Tam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before CESTAT, Chennai along with a stay application. The adjudicating authority, however, in the Order-in-Original No. 15/2011 dated 13.07.2011 has after recording the sanction of the refund, made an Order appropriating the sanctioned amount against the arrears. On appeal by the assessee before the Commissioner of Central Excise (Appeals), Madurai, the Commissioner (Appeals) has after appreciat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tay application referred to above and vide interim Order dated 03.01.2013, had directed a pre-deposit of ₹ 25,00,000/- which was paid on 11.02.2013; that there were two other appeals filed against the very same Orders of Commissioner (Appeals) and the Tribunal had taken up all the above four appeals together and by its Final Order Nos. 43130-43133/2017 dated 01.11.2017 had set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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