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2017 (8) TMI 155 - AT - Central ExciseRefund of amount deposited by Shri Ramdas Gupta against the stay order - tobacco business - amount was deposited by Shri Ramdas Gupta, who died and now refund claimed by Shri Mithai Lal Gupta, who claimed to inherit the tobacco business - Held that: - I have also perused the vasiyatnama which is said to have been executed by Shri Ram Das Gupta. Even though the vasiyatnama mentions that Shri Mithai Lal Gupta will inherit the tobacco business of Shri Ram Das Gupta after his death, I find that the appellant has failed to produce the probate certificate issued by the appropriate court in his favour confirming the fact that he is the legitimate successor of Shri Ram Das Gupta for the purpose of claiming the refund amount - appeal dismissed - decided against appellant.
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