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2015 (1) TMI 936 - CESTAT NEW DELHIDenial of refund claim - Deposit made in exchequers accounts through making debit in PLA account - deposit were made under protest and letter dated 31-3-1992 was also written by the appellant to the Assistant Collector of Central Excise, Gurgaon detailing about the dispute going on between the Revenue and the assessee as regards the vehicles, which were exported earlier and returned back as damaged vehicles and received by the assessee in their factory - Held that:- Assistant Commissioner sanctioned the refund of ₹ 4.06 crores approximately in his file only on 4-5-1995, by making endorsement on the copy of PLA extract and the relevant TR-6 challan. There was admittedly no order of the Assistant Commissioner in an appealable form, issued after observing the principals of natural justice. It was only a file noting. In fact, it seems that the said sanctioning of refund claim on the file itself was not considered an order, even by the Revenue itself, inasmuch as the Assistant Commissioner subsequently passed a proper order-in-original on 23-1-1996. As such, we fully agree with the assessee that the action on the part of the Commissioner (Appeals) to restrict the refund to an amount of ₹ 4.06 crores is not proper and the assessee would be entitled to the entire refund claim of ₹ 4.50 crores. As regards the Revenue’s appeal, the prayer is to restrict the refund claim to ₹ 2.71 crores, as done by the Assistant Commissioner in his order-in-original impugned before Commissioner (Appeals). However, we find that the said order was passed by the Assistant Commissioner on 23-1-1996 and a part of the refund claim stand rejected on the ground that the requisite original document relatable to export of the vehicles are not available. However, subsequent to the passing of the said order of the Assistant Commissioner, the Commissioner of Central Excise, in a separate proceedings relating to the demand of duties in respect of the export vehicles, dropped the proceedings vide his order dated 9-11-1998. Once the demand in respect of export vehicles stands dropped by the Commissioner vide his order dated 9-11-1998, the reasoning of non-availability of original documents by the Assistant Commissioner adopted in his order dated 23-1-1996 is no longer available to the Revenue for denial of a part of the amount deposit so made by the assessee. As such, we find no merits in the Revenue’s prayer. - Decided against Revenue.
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