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2007 (11) TMI 366 - HC - Central ExciseRefund of amount deposited by the assessee during the course of investigations – Non challenge to appropriation order - Deputy Commissioner passed an order to appropriate the said amount alleging undervaluation of excisable goods sold through depots - This order was not questioned by the assessee. The assessee has also paid a sum of Rs. 1,000/- which was imposed as penalty. In other words, the order of Deputy Commissioner, Central Excise, Bellary, has become final and conclusive. – Refund application for said amount filed on ground of adjudication of duty payable - Even if we accept the contention raised by the learned Counsel for the assessee that there was no adjudication of the duty payable by the original authority, when the original authority has passed an order to appropriate the amount of Rs. 9,70,524/- and imposed a penalty of Rs. 1,000/-, it was for the assessee to challenge the order of appropriation. - Revenue is justified in contending that the refund claim of the assessee was not maintainable. Therefore, we are of the opinion that the Tribunal was not justified in allowing the appeal of the assessee in directing the Revenue to refund the amount which was already appropriated in the original proceedings.
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