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2021 (7) TMI 343 - HC - CustomsReopening of assessment - Recovery of Refund of Extra Duty Deposit (EDD) - HELD THAT:- The issues relating to the import period from 1997- 2002 and the EDD deposit made were refunded pursuant to the orders passed by the CESTAT. When such a refund is made and the petitioner also received the refund amount, thereafter, the Show Cause Notice was issued for the imported period from 2006-2010. Based on the same principles, the petitioner filed the appeal before the CESTAT and the said appeal is pending, and the petitioner made a pre-deposit, as required under the statute. The Board also issued a Circular dated 16.09.2014 that if an opinion is formed that the EDD was erroneously refunded as the matter is pending before the CESTAT, the demand cannot be made till the issues are settled by passing a final order - In the present case, admittedly, the CESTAT Appeal is pending. This being the factum, this Court is of the opinion that the impugned order issued on 08.01.2013 ought not to have issued by the respondents and they should have waited till the disposal of the CESTAT Appeal filed by the petitioner, which is pending. The impugned demand notice issued by the 4th respondent is kept in abeyance till the disposal of the CESTAT Appeal filed by the petitioner - Petition disposed off.
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