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TMI Blog2018 (9) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... inalization of remand proceedings, refund claim cannot be entertained. 2. The facts of the case are that on 20.10.2007 an investigation was conducted in the factory premises of the appellant on the information received that the appellant is engaged in activity of clandestine clearance of Pan Masala, Khaini, Gutka etc. manufactured by them and evading payment on duty. On 20.10.2007, the appellant submitted six cheques of the amount of Rs. 13,41,65,685/- to the visiting officers out of that three cheques for Rs. 8,00,00,000/- were encashed and Rs. 3,45,474/- was deposited by the appellant through PLA. Thereafter, on 31.03.2009, a show cause notice was issued to demand a sum of Rs. 13,41,65,685/- on basis of the slips recovered from the perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Pvt. Limited vs. Union of India 2017 (350) ELT 145 (Del.). He further submitted that as on date, there is no confirmed demand and after the remand order of the Tribunal dated 08.11.2016 no adjudication took place, therefore, the Revenue cannot retain the amount forever without adjudication. In that circumstances, the refund claim is to be allowed. 4. On the other hand, the Ld. AR supported the impugned order and submits that as the adjudication is still pending, therefore, refund claims are pre-mature and at the best, this Tribunal can direct the adjudicating authority to adjudicate the matter within time frame work. As in case, if any liability arises in adjudication, the same can be appropriated. 5. Heard the parties and considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Digipro Import & Export Pvt. Limited (supra) wherein the Hon'ble High Court observed as under:- "19. This illegal practice adopted by the Anti-Evasion Department of Central Excise requires a deeper investigation. The Court has every reason to believe that this has come to light only because the Petitioner has approached this Court. This practice is perhaps being adopted in a number of instances which are yet to come to the notice of the Court. There will be serious ramifications if this practice is allowed to continue unchecked. In the first place, it must be realised that the officers of the Anti-Evasion Wing of the Central Excise Department have to function within the four corners of the law. They are bound by not only the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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