TMI Blog2022 (3) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... osit never becomes time barred, under the provisions of the Act and the same has to be refunded. The impugned order-in-appeal is upheld and the Revenue is directed to disburse the said amount of ₹ 18,68,000/- forthwith within a period of 4 weeks, with interest @ 12% p.a. from the date of deposit till the date of refund - appeal dismissed - decided against Revenue. - Customs Stay Application No.50212 of 2020 with Customs Appeal No.50903 of 2020 (SM) - FINAL ORDER NO.50276/2022 - Dated:- 14-3-2022 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Gopi Raman, Departmental Representative for the appellant. Ms. Kanika Malhotra, Advocate for the respondent. ORDER Heard both the sides 2. The issue involved is whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order dated 5.6.2018 on the following grounds:- i) The respondent had not submitted any correspondence, wherein they were directed by the department to deposit the impugned amount or they communicated to the department about deposit of impugned amount. The respondent had also not sought any relief from a competent authority regarding the impugned amount. ii) The case laws cited by the appellant did not apply in the case, as the respondent had failed to establish that this amount was deposited and no order was made by a competent authority for refund of the same. iii) The respondent had cited Circular No.984/08/2014-CX, dated 16.09.2014 in support of their refund claim and stated that such amount be treated as pre-deposit and not d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 18,68,000/-, which was deposited by the appellant-exporter pursuant to directions of the Department vide letter dated 24.06.2013 and it was only thereafter that the appellant/assessee had deposited the amount of ₹ 18,41,469/- plus ₹ 26,531/- (interest) totaling ₹ 18,68,000/- vide TR-6 challan dated 6.7.2013. Further, held that the amount deposited is in the nature of pre-deposit and the appellant is entitled to consequential refund and accordingly, granted to refund to be disbursed within a period of 4 weeks from the date of receipt of this order. 6. Being aggrieved, the Revenue is in appeal before this Tribunal on the ground that the claim is barred by limitation, as the appellant had become entitled to refund pursu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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