TMI Blog2009 (7) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) No. 116/RPR-I/2007, dated 21-5-2007. 2. Heard both sides. 3. This appeal relates to a case which is linked to another case having some history. 4. In a dispute, the present appellant filed appeal before the Commissioner (Appeals) and Commissioner (Appeals) by order dated 30-6-04, directed the pre-deposit of Rs. 5 lakh in terms of Section 35F which was complied with by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 2-1-2002. It was also submitted that on 18-11-2004, the applicant filed another letter seeking permission/regularisation of the credit already taken. The original authority vide its order dated 16-6-2006 dropped the proceedings on the show cause notice which sought to recover the credit and utilised by the appellant. However, on appeal filed by the Department, the Commissioner (Appeals) has h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was given on 4-11-2004 by which time they have already taken the credit on 30-10-2004. There is no dispute that the Department was bound to refund the pre-deposit and if there was any mistake it is only of procedural nature. Therefore, she seeks for setting aside the order of the Commissioner (Appeals) and restoring the order of the original authority. 6.2 She relies on the decisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that appellant is eligible for return of Rs. 5 lakhs made as pre-deposit in pursuance of the order of the Commissioner (Appeals). The Board s instructions envisages filing of a simple letter to enable grant of refund to the appellant. The appellant has filed letter dated 8-10-04. Instead of awaiting for cash refund, the appellant has chosen to take credit on 30-10-04 based on TR 6 challa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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