TMI Blog2016 (6) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of ₹ 3,52,500.00 against the liability of ₹ 3,31,928.00, leaving excess payment of ₹ 20,572.00, which is refundable to them. However, also find that the Ld. Commissioner (Appeals) in the Order has observed that the Respondents are required to pay interest of ₹ 20,752.00 against the delayed payment of duty of ₹ 2,00,000.00 during the said period, but erroneously directed refund ₹ 20,572.00. The Ld. Advocate for the respondent has fairly accepted that he has no evidence to establish that the interest liability of ₹ 20,572.00 was also paid by them during the course of proceedings before the authorities. In these circumstances, the Order directing refund of ₹ 20,572.00 is thus becomes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent without verification of the relevant records of closure and recommencement of production during the said period. Secondly, he has submitted that even though the Commissioner (Appeals) has recorded the findings that the Appellant is required to pay interest of ₹ 20,572.00, but simultaneously directed refund of ₹ 20,572.00, which is erroneous. 4. Ld. Advocate for the Respondent submitted that after due verification of the intimation letters of cessation of production and its commencement during the relevant period communicated to the Department from time to time, the Ld. Commissioner (Appeal) has decided the issue in their favour. He has placed copies of letters of duly acknowledged by the department. Further, he has submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of duty of ₹ 2,00,000.00 during the said period, but erroneously directed refund ₹ 20,572.00. The Ld. Advocate for the respondent has fairly accepted that he has no evidence to establish that the interest liability of ₹ 20,572.00 was also paid by them during the course of proceedings before the authorities. In these circumstances, the Order directing refund of ₹ 20,572.00 is thus becomes erroneous and liable to be set aside. Consequently, the Revenues Appeal is partly allowed to the extent of direction for refund ₹ 20,572.00 and the impugned order of the Ld. Commissioner (Appeals) is modified accordingly. The Appeal filed by the Revenue is partly allowed. (Operative part of the Order was pronounce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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