TMI Blog2007 (3) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... ort issue is involved in the present appeal. It is seen that during the course of investigation, appellants deposited an amount of Rs. 1,67,354/- on 13-9-1997, while claiming the provisional release of the seized goods. Proceedings were initiated against them vide Show Cause Notice dated 16-2-1998, which were ultimately dropped by Deputy Commissioner, Central Excise vide his order dated 22-6-1998. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund of the deposit made by them and they could not have filed any refund application before the said date. The refund was claimed within a period of two months of passing of the order. In any case it is well settled that deposit of duty during the course of investigation, in respect of which proceedings are ultimately dropped either by the original adjudicating authority or by the appellate autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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