TMI Blog2016 (9) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... amount deposited. So far as the interest portion is concerned, the petitioner has referred to circular which contemplates the payment of interest when pre-deposit is effected and the assessee succeeds in the appeal. There is no reason as to why such condition should not be imposed in the instant case also because what was deposited by the petitioner is akin to a pre-deposit as it has been done pursuant to the order passed by the Division Bench of this Court. Therefore, the present writ petition is disposed of by directing the respondent to consider the documents placed by the petitioner namely, the payment voucher and the information regarding the challan status as culled out from the website of the department and verify the records mai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 000/-. The petitioner has complied with the said condition and the learned counsel would invite the attention of this Court to the counterfoil issued by the concerned bank for remittance of the amount in two installments of ₹ 10,00,000/- and ₹ 5,00,000/- respectively. 4. By pointing out to the Sl.No. of the challan, the learned counsel submits that the computerized information available in the department website regarding the challan status matches with the serial number in the manual challan. Ultimately, the petitioner succeeded before the Division Bench of this Court and the appeal filed by them was allowed and consequently, the order passed by CESTAT was set aside. 5. Further, as on date, there is nothing on record to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944 or Section 129EE of the Customs Act, 1962. 8. The learned counsel for the revenue pointed out that the impugned proceeding is only a show cause notice and if the petitioner has to seek for refund of the amount, then the refund claim has to be processed in accordance with law. All that has been requested to be furnished by the respondent is the particulars regarding the pre-deposit namely, the GAR challan. Therefore, if the petitioner submits the relevant documents, he would be entitled to the amount and the authority has to take a decision as to whether it is admissible and if admissible, whether the petitioner is entitled for interest. 9. After hearing the learned counsels for the parties and perusing the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in the case of Commissioner of Central Excise, Hyderabad v. I.T.C. Ltd., reported in 2005 (179) E.L.T. 15 (S.C.), wherein a draft circular was shown to the Hon'ble Supreme Court which has ultimately resulted in issuance of various circulars and the latest being the circular dated 16.09.2014. 13. The learned counsel also placed reliance on the decision of this Court in the case of Arthanari Loom Centre v. Secretary, C.B.E. C. reported in 2016 (332) E.L.T. 778 (Mad.) and the decision of the Calcutta High Court made in the case of Enterprise International Ltd., v. Commissioner of Customs (Port) reported in 2012 (281) E.L.T. 47 (Cal.). 14. In the light of the above discussions, the present writ petition is disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
