2012 (4) TMI 521

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..... cted against the OIA No. RKA/862/SRT-I/2009 dated 29.12.2009. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding denial of refund of Rs. 1,00,050/- which was frozen by the assessee on the on the directions of the Tribunal for hearing and disposing their appeal. The said freezing was done by the appellant in 1998. Subsequently, the matter was decided by th .....

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..... ce of express provision to grant refund, that is difficult to entertain except in the case of export. There cannot be presumption that in the absence of debarment to make refund in other cases that is permissible. Refund results in outflow from treasury, which needs sanction of law and an order of refund for such purpose is sine qua non. Law has only recognized the event of export of goods for ref .....

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