TMI Blog2018 (10) TMI 1579X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of the order passed by the Appellate Tribunal or the Court unless stay is granted against such order. It was held that, it was the duty of the department to refund such amount. The show-cause notice issued for rejecting the assessee's application for returning the amount itself records this basic facts. Particularly, the amount in question was deposited by way of pre-deposit pending i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow the refund claim when the amount paid as anti-deumping duty and not as pre-deposit? 2. Record suggests that the respondent-assessee, during the course of investigation of evasion of anti-dumping duty, had made pre-deposit of ₹ 25 lacs. The Commissioner of Customs, upon completion of the adjudication, dropped the charges against the assessee, however, appropriated the amount depos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Asst Commissioner of S.T. Division,Chandigarh reported in 2015 (320) ELT 350. The Tribunal also relied on the circular of CBEC dated 08.12.2004 in which it is provided inter alia that pre-deposit amount must be returned within three months of the date of the order passed by the Appellate Tribunal or the Court unless stay is granted against such order. It was held that, it was the duty of the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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