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2013 (2) TMI 229 - AT - CustomsRefund claim of amount deposited during investigation - claim rejected as pre mature - adjudication of the said show-cause notice is still pending - Held that:- As decided in Raghu Exports vs. Union of India [2008 (7) TMI 88 - HIGH COURT PUNJAB & HARYANA] there is no amount outstanding against the petitioner but still under duress and threat, the partners of the petitioner were forced to deposit revenue is directed to refund the impugned amount deposited by the petitioner during investigation. As in the present case it is not disputed that the appellant has paid the amount during the course of investigation but there is no adjudication order and no confirmation of demand as on today against the appellant in these circumstances set aside the impugned order and allow the appeal with consequential relief - expedite the case and sanction the refund claim within thirty days of receipt of this order.
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