TMI Blog2014 (4) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... ands and after lawful citizen abide the said dictate of law, he cannot be deprived of his rights to get back the said deposited amount on success of his appeal. The entire idea of filing an appeal gets defeated if the litigant is not allowed to avail or retain the fruit of such litigation. It is well settled law that neither the provisions of limitation nor the provisions of unjust enrichment would be applicable to the amounts of pre-deposit - The fact whether such payments were made pre-adjudication or post adjudication will not change the nature or character of said deposits - Decided in favour assessee. - Appeal No. 2336 of 2011-EX [SM] - ORDER NO. FO/ 51316/2014- (SM) - Dated:- 27-3-2014 - Ms. Archana Wadhwa, J. For the Appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 11 C notification stand issued by the Government and the appellant has no liability to pay the duty on their activity of repacking. 3. As a consequence of order in appeal, the appellant become entitled to refund of deposits already made by them. They accordingly, filed the refund application with the department. They were issued a show cause notice proposing to reject the refund of penalty amount only. Infact the show cause notice proposed allowing of claim filed by them and proposed rejection of the amount of interest and penalty paid by them. 4. The said show cause notice was adjudicated by the Deputy Commisisoner, who vide his order dated 21.12.09 sanctioned the refund claim of duty as also interest and 25% of penalty depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before higher appellate forum itself amounts to lodging of protest. If the law requires an assessee to deposit amount in question before going in appeal, against the orders confirming such demands and after lawful citizen abide the said dictate of law, he cannot be deprived of his rights to get back the said deposited amount on success of his appeal. The entire idea of filing an appeal gets defeated if the litigant is not allowed to avail or retain the fruit of such litigation. It is well settled law that neither the provisions of limitation nor the provisions of unjust enrichment would be applicable to the amounts of pre-deposit. The contention of learned Jt.CDR that such deposits made during adjudication should not be treated as pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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