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2019 (9) TMI 790

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..... nctioned, the assessing authority transferred the amount to the Consumer Welfare Fund on the ground that the petitioner had unjustly enriched itself - appeal were filed for two times, and both the times, the appeal was rejected - HELD THAT:- The assessing authority once again rejected the refund claim, as against which an appeal was filed which was allowed by the 1st appellate authority by order d .....

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..... f an amount of ₹ 29,860/- but to no avail and has hence approached this Court seeking a direction in this regard. 3.The petitioner had claimed abatement for the period 01.07.2000 to 30.06.2001 towards the sale value of medicaments, that had been rejected by order dated 27.09.2003. The 1st appellate authority had set aside the order-in-original, pursuant to which the petitioner sought refund .....

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..... has become final and in my view, there ends the matter. In fact the counter, at paragraph 5 records this position. 5. It is thus incumbent upon the assessing authority to pass a consequential order of relief and grant the refund. 6. In the light of the admitted position that the order of the CESTAT has attained finality, nothing further remains in the matter except to issue a mandamus directing .....

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