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2014 (9) TMI 984 - AT - CustomsImplementation of order - refund claim - Refund granted to appellant with consequential relief [2013 (11) TMI 387 - CESTAT MUMBAI] - Held that:- As the appeal has been allowed in appellant’s favour with consequential relief, it was incumbent upon the Revenue to refund the amount deposited during the investigation. It appears that the Revenue has not refunded the amount on the ground that the appellant has to file a refund application. As per the C.B.E. & C. Circular in this regard, if the refund is due to the appellant of a pre-deposit made, there is no need to file any refund claim; only a simple letter would suffice. - appellant has written a letter dated 8-7-2013 seeking refund of the amount which has been acknowledged by the department on 16-7-2013. Therefore, on the strength of the said letter alone, the department should have refunded the amount to the appellant - Decided in favour of assessee.
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