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2016 (5) TMI 187 - CESTAT NEW DELHI

2016 (5) TMI 187 - CESTAT NEW DELHI - 2016 (335) E.L.T. 171 (Tri. - Del.) - Denial of refund claim - Rent paid on behalf of the Revenue to CWC warehouse - Seizure of some indigenous goods - Appellant paid duty, redemption fine and penalties and sought release of the goods as per adjudication order but while releasing the goods, the appellant was asked to pay an amount on account of rent to Commissioner of Customs (Preventive), NCH, New Delhi which was paid by the appellant under protest. - H .....

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appellant has paid an amount on account of rent in favour of Commissioner of Customs (Preventive), NCH, New Delhi under protest, the said amount is refundable to the appellant as the appellant has no liability to pay rent. Therefore, the impugned order is not sustainable in the eyes of law and accordingly set aside. - Decided in favour of appellant with consequential relief - Appeal No. C/274/2009-CU(SM) - F. Order No. 53745/2015 - Dated:- 4-12-2015 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) For the .....

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uestion. The indigenous goods seized were taken to new custom house and stored thereof. During the pendency of adjudication without intimating to the appellant, Revenue shifted the goods in question to CWC warehouse. After adjudication took place, the goods were allowed to be redeemed by the appellant on payment of redemption fine and various penalties thereon along with duty. When the appellant asked for release of the goods on payment of duty, redemption fine and penalty as imposed thereon by .....

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y holding that the refund claim is barred by limitation and as the rent has been paid to CWC warehouse for storage of goods owned by the appellant, therefore, the appellant is required to pay rent. In these circumstances, the refund claim is not maintainable. On appeal before the ld. Commissioner (Appeals), the refund claim was rejected on the ground that as the appellant has not challenged the adjudication order which has attained finality. Therefore, they are not entitled for refund claim. Agg .....

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