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2021 (9) TMI 28 - AT - Service TaxRefund claim of pre-deposit while appeal is pending - adjustment of amount which was paid in lieu of pre deposit for filing the appeal before this Tribunal - HELD THAT:- It is admitted fact that the order confirming proposal of three separate show cause notices for three different periods was confirmed by the common Order-in-Original as well as common Order-in-Appeal. While assailing the said Order-in-Appeal before this Tribunal ₹ 15 lakh were to be paid by the appellant as an amount of pre-deposit, pre-requisite for filing the appeal before this Tribunal in view of section 35F of Central Excise Act, 1944 and section 129E of the Customs Act, 1962. ₹ 9.23 lakh out of said ₹ 15 lakh is payment which was made by the appellant at the investigating stage and as such has been allowed to be considered as a payment towards pre-deposit. Remaining ₹ 5.77 lakh were paid by the appellant during the pendency of his Civil Miscellaneous Application before the Delhi High Court i.e. on 16.5.2016 - Both these amounts ( ₹ 9.23 lakh and ₹ 5.77 lakh) admittedly is an amount toward pre-deposit as was made by filing the appeal before this Tribunal. Since the demand is not yet been confirmed, the appropriation of money of pre-deposit against the proposed demand is highly unreasonable and is rather illegal. The order under challenge is set aside. Commissioner (Appeals) is directed to decide three show cause notices on merits in compliance of the order of remand order dated 20.11.2017 that too within two months from the date of receiving of this order - Appeal allowed.
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