9911796707
TMI Blog2015 (1) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax payer. It so happened that on 31-3-1992, the assessee's Jurisdictional Central Excise Assistant Commissioner made an oral request to them to deposit some amount in the exchequers accounts. As is common knowledge, such requests are usually made for increase in the Revenue collections during a particular financial year and to neutralize the short falls, if any, for the year. The assessee accepted the said request of the Department and deposited an amount of Rs. 4.5 crores vide TR-6 challan, by making a debit entry in their PLA account. The said deposit were made under protest and letter dated 31-3-1992 was also written by the appellant to the Assistant Collector of Central Excise, Gurgaon detailing about the dispute going on between the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4,06,55,187/- in his file on 2-5-1995, by making endorsements on the copy of the PLA extract and the relevant TR-6 challans. However, no orders was passed by the Assistant Commissioner and as per the assessee, no refunds were actually given to them. 5. In the meanwhile the dispute in respect of the duty liability on the vehicles originally exported, damaged and returned to the assessee's factory was going on and the two show cause notices issued to the assessee on 3-1-1992 and 2-4-1992 were subsequently dropped by the Commissioner of Central Excise vide his order dated 9-11-1998. It stands recorded in the said order of the Commissioner that all the documents stand verified by the Department and no duty liability is required to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Assistant Commissioner and as such he is bound by the same. 8. The said order of the Commissioner (Appeals) stands challenged by the assessee on the ground that the Assistant Commissioner only sanctioned the refund claim in his file and never passed an appealable order. As such, there was no question of challenging the same. The appealable order was subsequently passed by the Assistant Commissioner on 23-1-1996 sanctioning refund of Rs. 2,71,78,973/- and rejecting the balance of Rs. 1,71,21,027/-. If the earlier file order of Assistant Commissioner dated 4-5-1995 was a final order, there was no reason for the Assistant Commissioner to subsequently decide on the refund application by a proper appealable order dated 23-1-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stricted the said refund to Rs. 4.06 crores by taking note of the file sanction by the Assistant Commissioner on 4-5-1995 and by holding that as the assessee did not file any appeal against the said order of the Assistant Commissioner, the refund has to be restricted to Rs. 4.06 crores approximately. 11. Admittedly the Assistant Commissioner sanctioned the refund of Rs. 4.06 crores approximately in his file only on 4-5-1995, by making endorsement on the copy of PLA extract and the relevant TR-6 challan. There was admittedly no order of the Assistant Commissioner in an appealable form, issued after observing the principals of natural justice. It was only a file noting. In fact, it seems that the said sanctioning of refund claim on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no merits in the Revenue's prayer. 13. The gist of the above development show that the appellant had made an ad hoc deposit of Rs. 4.50 crores on 31-3-1992; that they subsequently filed the refund claim; the said refund claim was dealt by the Assistant Commissioner vide his order dated 23-1-1996; that the said order rejecting the part of the refund claim was passed prior to the order dated 9-11-1998 passed by the Commissioner dropping the demand relatable to the export vehicles; that the said order of the Commissioner was not challenged; that there is no duty demand outstanding against the assessee. In view of the above, the assessee's appeal is required to be allowed resulting in grant of full refund claim of the deposits and Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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