TMI Blog2006 (1) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order of Commissioner (Appeals) dated 19-2-2004. The appellants had deposited an amount of Rs. 5,50,000/- as pre-deposit vide the stay order of this Tribunal dated 27-7-2001. By the final order of this Tribunal, the appeal of the appellants was allowed. Since the appeal was allowed, the appellants filed refund claim before the Asstt. Commissioner of the pre-deposit of Rs. 5,50,000/-. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter. He has also requested that the appeal may be decided on merits. 5. I have heard the learned Authorised Departmental Representative (ADR) who reiterated the reasons given by the Commissioner (Appeals). He also relies upon this Tribunal s decision in the case of Pyarelal Rameshwar Prasad v. CCE, Allahabad, 2004 (168) E.L.T. 90 (T-Delhi), which held as follows : Refund of pre deposit - Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Government under any of the provisions of this Act or of the rules made thereunder [including the amount required to be paid to the credit of the Central Government under Section 11D], the officer empowered by the [Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1983) to levy such duty or require the payment of such sums may deduct the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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