2014 (3) TMI 12

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..... h sides. 2. Under the impugned order, the lower appellate authority has allowed refund of extra duty deposit holding that the provisions of Section 27 do not apply to refund of such amount. He has held that such amounts are like pre-deposit and for refund of pre-deposit Board's Circular dated 2-1-2002 state that refund applications under Section 27 need not be insisted upon. The said circula .....

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..... hat view of the matter, the extra duty deposit appears to be more in the form of a security and not in the nature of duty. Hence the lower appellate authority applying the Board's circular issued in the case of refund of pre-deposit to a case of refund of extra duty deposit cannot be faulted. Hence the impugned order requires no interference. Both the appeals filed by the department are therefore .....

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