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2015 (10) TMI 184 - AT - CustomsRejection of Refund claim – Commissioner upheld order of rejection of refund applications of appellant on ground that amount in refund application and as claimed to be deposited is not reconcilable – Held that:- no dispute that amount for which refund is sought for by both appellants are over and above adjudged amount confirmed in demand order therefore it is clear that this amount is, in principle, refundable to persons who deposited – In view of said no reason found in rejection of refund applications of appellants – Once Commissioner explicitly confirmed deposit and given attested copies of TR 6 challan and also deposit has been recorded in demand order, refund claim should not have been rejected – When payment as per adjudication order is known to assessing authority, refund as per appellate order is duty of assessing authority – Assessing authority cannot retain amount and deprive assessee of use of his money unreasonably – Impugned order rejecting claim for refund set aside – Decided in favour of Assesse.
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