TMI Blog2014 (9) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... enue to refund the amount deposited during the investigation. It appears that the Revenue has not refunded the amount on the ground that the appellant has to file a refund application. As per the C.B.E. & C. Circular in this regard, if the refund is due to the appellant of a pre-deposit made, there is no need to file any refund claim; only a simple letter would suffice. - appellant has written a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with consequential relief by setting aside the Order-in-Original No. 95/2012, dated 8-8-2012 passed by the Commissioner of Customs (Import), Nhava Sheva. 2. In the miscellaneous application, it is submitted that in spite of directions of the Tribunal for consequential relief, the Revenue has not refunded the amount of ₹ 64,03,603/- deposited by the appellant on 2-1-2010 during the investi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se we notice that the appellant has written a letter dated 8-7-2013 seeking refund of the amount which has been acknowledged by the department on 16-7-2013. Therefore, on the strength of the said letter alone, the department should have refunded the amount to the appellant. Therefore, we direct the Commissioner of Customs, Nhava Sheva to refund the amount of pre-deposit made by the appellant withi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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