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2011 (4) TMI 719 - AT - CustomsRefund - recovery of duty twice from the appellant and from the customers of the appellant - the appellants filed a refund claim for refund of Rs.5,21,98,021/- paid by them. The DRI has on a query stated that the impugned amount was deposited voluntarily by the appellants on behalf of their customers, that the show cause notice is yet to be issued and the case to be adjudicated. In view of the present situation, the refund claim was rejected stating that the same is premature. - held that:- It can be seen from the above reproduced portions of the judgments that the amounts which is not due from the assessee needs to be refunded back, but, the interest of revenue is to be kept in mind is the law. In the case in hand before us, we find that the revenue authorities have collected the amount of differential duty along with interest from the importers, which itself secures the revenue s interest in respect of alleged differential duty liable to be paid on alleged undervaluation of the CDs by the importers. The amount paid by the appellant being amount deposited by him towards the very same duty which has been again collected by the revenue authorities from the importers, cannot be retained by the revenue, as there is no show cause notice issued to the appellant holding him as an importer and that he is liable to pay said duty. In the absence of any such show cause notice to the appellant holding him as an importer, holding back of the amount collected from him either under force or paid voluntarily, cannot be considered as an amount which need to be appropriated against the proposed penalties. - Decided in favour of the assessee
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