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TMI Blog2021 (8) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-Original and Order-in-Appeal passed by way of impugned orders are not sustainable in law. Appeal allowed. - Central Excise Appeal No. 20254 of 2020 - Final Order No. 20672/2021 - Dated:- 16-8-2021 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER Shri S. Loknath, Advocate For the Appellant Shri P. Gopa Kumar, Jt. Commissioner(AR) For the Respondent ORDER PER : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce amount. They had paid differential duty in cases where the copper prices were higher than the provisional prices and applied for refund of excess duty paid in cases where copper prices was less than provisional prices. The refund claims were sanctioned in three Orders-in-Original dt. 28.02./2007, 16.03.2007 and 15/16.05.2007. Department contended that the claims were time barred as per Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant submitted that the impugned order passed by the Commissioner(Appeals) is not sustainable in law as the same has been passed without appreciating the facts and the law. He further submitted that the appellant s appeal against the CESTAT s order was pending before the Hon ble High Court of Karnataka and without waiting for the outcome of the said appeal, the learned Commissioner(Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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