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2004 (10) TMI 172

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..... the direction of the Final Order No. 581/98-C dated 7-8-1998. However, without challenging the final order passed by the Tribunal, the Assistant Commissioner, Faridabad on 8-6-2000 issued show cause notice to the appellants for recovery of the amount of refund already sanctioned and paid to the appellants on the ground that the Supreme Court in the case of Union of India v. Solar Pesticide (P) Ltd .....

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..... oner (Appeals). 4. On careful consideration of the submissions, I find that the Tribunal under its Final Order No. 581/98-C, dated 7-8-1998 allowed the appeal and consequent to this, refund was granted to the appellants. Since this order has not been challenged, therefore, any action taken consequent to this order, cannot be recalled by the Assistant Commissioner by issuing a show cause notice d .....

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