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2018 (11) TMI 688 - HC - CustomsRecovery of certain amount from petitioner without any SCN or any demand - case of respondents is that the petitioner has paid his amount voluntarily - Held that:- In Century Metal Recycling Pvt. Ltd [2008 (10) TMI 96 - PUNJAB AND HARYANA HIGH COURT] it was held that unless there is assessment and demand, the amount deposited by the petitioners cannot be appropriated. Another fact which deserves to be noticed is that show cause notice was issued to the petitioner on 24.04.2017 and more than one year has already been elapsed but no order has been passed. Even if demand is confirmed against the petitioner, for hearing of appeal upto the CESTAT, only 10% of the amount is to be deposited, whereas the proceedings in the present case have not been concluded yet - after retaining the amount of ₹ 6,00,000/-, balance amount deposited by the petitioner be refunded to him within a period of four weeks from the date of receipt of copy of the order. Petition disposed off.
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