TMI Blog2015 (11) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... nally decided, refund claim is not mature. I also observe that appellant themselves have proposed for adjustment of this ₹ 15 lakhs against short payment of duty by M/s. Quality Processors. In such a situation, I agree with the lower authorities that the refund cannot be granted at this stage. Information regarding the status of the proceedings of show cause notice dated 5/4/2006 is not avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant deposited ₹ 15 lakhs during the investigation of the case against M/s. Quality Processors. Show cause notice for demand vide No. DGCEI/MZU/I IS A /12(4) 68/2005/3255 dated 5/4/2006 was issued to M/s. Quality Processors, C/o. M/s. Laxmi Co-operative Processors Ltd., Ward No. 11/409, Station Road, Ichalkaranji and five other parties. In the said show cause notice it was als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings of the lower adjudicating authority therefore the appellant is before me. 3. When the matter was called for hearing, none appeared on behalf of the appellant nor there is any adjournment request on record therefore I proceed to decide the matter on merit. 4. Shri. Ashitosh Nath, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited for ₹ 15 lakhs in M/s. Laxmi Co-operative Processors Ltds account. It is his submission that with the above fact the adjudicating authority has not processed the refund claim unless until proceedings of show caused notice dated 5/4/2006 is concluded. Accordingly both the lower authorities are correct in rejecting the refund claim. 5. I have carefully considered the submission made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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