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2016 (9) TMI 414 - CESTAT MUMBAI

2016 (9) TMI 414 - CESTAT MUMBAI - TMI - Refund claim – demand – part amount paid during investigation process – matter appealed to tribunal– refund of amount claimed before original authority, where it was held that the demand was immature as case not decided yet - having the case decided by the tribunal do appellant require to file fresh refund claim ? – Held that: - the appellant had filed refund claim in respect of deposit made during the investigation. Therefore, the sanctioning authority s .....

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gi, Jt. Commissioner (AR) for Respondent ORDER These appeals are filed by the appellant, M/s Smit Salvage B.V., against Order-in-Appeal No. MUM-CUSTM-SMP-400 to 407-13-14 dated 26.11.2013 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. The fact involved in these appeals is that the appellant have paid part amount during the investigation of a demand case. Though the demand was confirmed by the adjudicating authority and the matter was taken into litigation to the Tribunal, meanwhil .....

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as confirmed and some amount was dropped. The learned Commissioner (Appeals) vide the impugned order disposed of the appeals holding that the appellants have challenged the Commissioner s order and obtained the relief from the Tribunal and now can file consequential refund claim. The appellant had challenged this order of Commissioner (Appeals) before us. 3. Shri V.K. Jain, learned Counsel for the appellants along with Shri Krishna Kumar and Shri Nikhil Kumar Rungta, Advocate submits that the pa .....

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