TMI Blog2010 (8) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... onnectivity problem on 29-5-2008 - Department was in possession of the refund claim with all the necessary documents on 30-5-2008 - appellant had satisfied all the conditions of the notification to qualify for the refund of Rs. 53,071/- allowed by the Original Authority. As regards the balance amount of Rs. 69,273/-, the impugned order does not give any reason why the same has to be recovered from the appellants - assessee to the entire claim with reference to the terms of the notification and found them to be eligible for refund of both the amounts - Appeal is allowed - ST/266/2009 - 1134/2010 - Dated:- 13-8-2010 - Shri P. Karthikeyan, Member (T) REPRESENTED BY : Shri Ravindranath, Advocate, for the Appellant. Ms. Sudha K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removal to the ICD. Accordingly, the appellant claimed an amount of Rs. 53,071/-. The Original Authority allowed both the claims of the appellant. Vide the impugned order, the Commissioner, after due process of law, ordered recovery of the total amount of Rs. 1,22,344/- sanctioned and paid to the appellant. 2. Ld. Counsel for the appellant submits that the Commissioner discussed appellant's entitlement to claim for refund of Rs. 53,071/- relatable to transport of goods from the place of removal to the ICD. He found that the appellant had filed the refund claim on the 59th day of the end of the quarter but the tax due was credited to the nominated bank only on the 60th day. It is the contention of the appellant that they had filed the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blem on 29-5-2008. However, the Department was in possession of the refund claim with all the necessary documents on 30-5-2008. I find that this submission of the appellant has considerable merit and deserves to be accepted. The appellant had satisfied all the conditions of the notification to qualify for the refund of Rs. 53,071/- allowed by the Original Authority. As regards the balance amount of Rs. 69,273/-, the impugned order does not give any reason why the same has to be recovered from the appellants. I find that the Original Authority had analysed the entitlement of the assessee to the entire claim with reference to the terms of the notification and found them to be eligible for refund of both the amounts totaling to Rs. 1,22,344/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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