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2015 (11) TMI 832 - AT - Central ExciseDenial of refund claim - SCN not issued - Held that:- Since the deposit of ₹ 15 lakhs was proposed to be appropriated in the show cause notice dated 5/4/2006 issued by DGCEI to M/s. Quality Processors therefore unless until show cause notice is finally decided, refund claim is not mature. I also observe that appellant themselves have proposed for adjustment of this ₹ 15 lakhs against short payment of duty by M/s. Quality Processors. In such a situation, I agree with the lower authorities that the refund cannot be granted at this stage. Information regarding the status of the proceedings of show cause notice dated 5/4/2006 is not available on record before me. In view of the above position, I remand the matter to the original adjudicating authority with a direction that refund claim of ₹ 15 lakhs filed by the appellant should be processed in accordance with law after conclusion of proceedings covered under the show cause notice dated 5/4/2006. - Decided in favour of assessee.
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