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M/s. Laxmi Co-Operative Processors Ltd. Versus Commissioner, Central Excise, Ichalkaranji Divn. Miraj

2015 (11) TMI 832 - CESTAT MUMBAI

Denial of refund claim - SCN not issued - Held that:- Since the deposit of ₹ 15 lakhs was proposed to be appropriated in the show cause notice dated 5/4/2006 issued by DGCEI to M/s. Quality Processors therefore unless until show cause notice is finally 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 authori .....

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sessee. - APPEAL NO. E/1150/07 - Dated:- 27-5-2015 - Mr. Ramesh Nair, Member (Judicial) For the respondent : Shri. Ashitosh Nath, Asstt. Commissioner(A.R.) ORDER Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. PII/BKS/70/2007 dtd. 3/5/2007 passed by the Commissioner(Appeals) Central Excise, Pune-II, wherein Ld. Commissioner(Appeals) rejected the appeal of the appellant. 2. The fact of the case is that the appellant deposited ₹ 15 lakhs during the investigation of the .....

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equently the appellant filed refund claim on the ground that since they were not issued show cause notice, this amount of ₹ 15 lakhs paid by them becomes refundable. The adjudicating authority rejected the claim on the ground that in the show cause notice issued to M/s. Quality Processors, one of the proposal was to appropriate the said amount of ₹ 15 lakhs towards duty liability against M/s. Quality Processors and until said show cause notice is decided refund cannot be sanctioned. .....

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dings of the impugned order. He further submits that even though no show cause notice was issued to the appellant but since the deposit of ₹ 15 lakhs made by them was proposed to be appropriated in show cause notice dated 5/4/2006 issued to M/s. Quality Processors, refund of the said amount cannot be processed unless until the show cause notice is decided and demand is dropped. He submits that not only in show cause notice there was a proposal of appropriation of amount, but also appellant .....

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