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TMI Blog2019 (12) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... mpliance of fresh order passed by the learned Tribunal, the amount of claimed refund already stands sanctioned by the Department vide order dated 31.07.2019 passed by the Adjudicating Authority. Hence it is claimed by the respondent- assessee that the present appeal would not survive in the facts of the case. In response counsel for the appellant submits that the department is in process of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is perverse, arbitrary and illegal? (b) Whether the Ld.Tribunal committed a grave error in placing reliance on the judgement passed by the Hon'ble High Court of Delhi in case of Digipro Import & Export Pvt. Ltd. v. Union of India 2007(350) ELT 145 (Del.)? (c) Whether during the pendency of the adjudication proceedings (upon remand), the assessee is entitled to refund of the duty volunta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Department issued a Show Cause Notice dated 31.03.2009 raising demand of a sum of ₹ 13,41,65,685/-, which was confirmed by the Adjudicating Authority vide order dated 21.11.2011. The respondent assessee filed an appeal before the learned Customs, Excise and Services Tax Appellate Tribunal, Chandigarh Bench which was allowed vide order dated 8.11.2016 by setting aside the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide impugned order dated 30.08.2018 directed the Adjudicating Authority to refund the aforesaid claimed amount within a period of three weeks to the appellant, hence the present appeal. At the time of hearing, it is conceded that upon remand by the learned Tribunal, a fresh order stands passed by the Adjudicating Authority on 21.02.2019 in favour of the Revenue. The appeal filed by the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X
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