TMI Blog2009 (4) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... r a direction to refund an amount of Rs. 57,320/- on the ground that the order passed against his interest was set aside in appeal and as he had already deposited the amount then on account of grant of appeal, the amount deposited under protest be directed to be refunded to the respondent. The application was allowed vide original order No. 248/DC/Refund/2005 passed on 8-7-2005 but however the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider the matter and issue a cheque in sum of Rs. 57,320/-. The observations were not palatable to the Department, therefore, they preferred Excise Appeal No. E/502/06-SM (BR). The appeal came to be dismissed by the Vice President vide its order dated 20-11-2007 as the Vice President was pleased to observe that it would not be open to the Authority to challenge the observations and that Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. It is also submitted by him that the Commissioner traveled beyond his legitimate jurisdiction in making observations because he had no powers to make such observations. 3. Shri Nair, learned counsel for the respondent, on the other hand, submitted that the Government Departments are supposed to be honest and they can not take undue advantage on technicalities. It is submitted by him that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to be refunded is sought to be appropriated then there must be existing liability. In case the liability has already been discharged then simply because there is some order directing appropriation, the amount cannot be appropriated. Assuming that the amount under refund is to be appropriated then the department would not be entitled to retain the amount which has been deposited by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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