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2022 (7) TMI 1465 - CALCUTTA HIGH COURT
Refund of the excess amount beyond 10 % of the demand arising out of the original order - HELD THAT:- The facts remain that the respondent authority concerned has recovered the amount of demand from the petitioners more than 10% of the demand which finally arises from the order of the Commissioner after reduction, which action is not legally sustainable in view of the Finance Act, 1994 read with Section 35F of the Central Excises and Salt Act, 1944 read with Circular No. 1053/2/2017-CX, dated 10.3.2017 F.No.96/1/2017-CX.I dated 10th March, 2017 issued by the Central Board of Excise & Customs, New Delhi.
Petition disposed of by directing the respondents Authority concerned to refund the money to the petitioner in excess of 10% of the aforesaid demand arising after merger with the order of Commissioner of Appeals, within four weeks from date with statutory interest.