9911796707
TMI Blog2018 (11) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Brief facts are that the appellants herein are engaged in manufacture of sago and starch. During the investigation conducted, they paid an amount of Rs. 5,83,304/- on various dates. The last payment was made on 31.3.2015. After investigation, the original authority vide order dated 6.1.2017 confirmed duty demand of Rs. 5,25,296/-. The appellant then filed refund claim in February 2017 for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he time of investigation. The amounts paid during investigation have to be treated as a deposit with the department and is in the nature of a pre-deposit. The appellant had filed refund claim in February 2017 after coming to know that the amount already paid during investigation was in excess of the duty confirmed. Thus, refund claim of Rs. 58,008/- was filed. He argued that the refund sanctioning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority by order dated 6.1.2017 only. The appellant has come to know that he has paid excess duty only on such date. Therefore, the refund claim filed in February 2017 is well within the time and the contention of the department that the date of payment of last installment should be the relevant date is without any merits. The impugned order is set aside and the appeal is allowed with cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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