TMI Blog2016 (9) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... e fresh refund claim ? – Held that: - the appellant had filed refund claim in respect of deposit made during the investigation. Therefore, the sanctioning authority should not have held that the refund is premature, whereas he was supposed to pass a reasoned adjudication order – no fresh claim required to be filed – matter remanded to original authority for reasoned and speaking order – appeal dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant have filed a refund claim before the appropriate sanctioning authority. The sanctioning authority, Assistant Commissioner of Customs vide letter F. No. 12 13/Prov/CRARS/2012-13 dated 17.10.2012 held that the refund is premature and should be filed after finalization of adjudication proceedings. The appellant challenged this letter before the learned Commissioner (Appeals) by way of appeal. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim, the demand was not determined. Therefore, the amount was refundable in the light of the various High Court judgments. He placed reliance on Sanmar Foundaries Ltd. Vs. Commissioner of Central Excise Customs, Tiruchirappalli - 2015 (325) ELT 854 (Mad), wherein it was held that the amount collected during investigation, cannot be retained by the department if the refund is claimed for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, a fresh refund claim can be filed. 5. On careful consideration of submissions made by both the sides, we find that the appellant had filed refund claim in respect of deposit made during the investigation. Therefore, the sanctioning authority should not have held that the refund is premature, whereas he was supposed to pass a reasoned adjudication order. We, therefore, set aside the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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