2007 (5) TMI 126

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..... ehalf of the respondents despite notice since the issue is a narrow compass the appeal is taken up for disposal in the absence of the respondents. 3. Heard learned S.D.R. it is submission of the learned S.D.R. that the appellants have not produced any documentary evidence to prove that the amount of the refund claim have not been passed on their customer. It is his submission that it was for resp .....

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..... t paid under protest as a deposit is liable to be refunded to the respondent. 6. The learned Commissioner (Appeals) has come to the finding as under "I have carefully considered the Order-in-Original, submissions made at the time of filing Appeal and at the time of Personal Hearing. On perusing the copy of the TR 6 Challan, I find that the Appellant has paid the said duty as deposit of duty unde .....

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..... tion 35F were deposits and not payments of duty - bar of Section 11B to its consequential refund, not applicable -refund application not required to be filed - appeal dismissed. (2) National Leather Manufacturing Co. v. CO & CE., Mumbai [2003 RLT 722 (CEGAT - Mumbai)] wherein it is held that Provisions relating to limitation and unjust enrichment are not applicable to refund of pre-deposit made u .....

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