TMI Blog2020 (2) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been paid by the Appellant from their own account, but the wordings of the order dated 18.4.2001 are on their own account. There is a big difference between the meaning of the words from their own account and on their own account. The Appellant has to establish that the amount has been paid by them on their own account which they failed to establish through any of the documentary evidence produced by them. It is true that the revenue, in the Appeal filed by M/s. Kunal Overseas Ltd. before this Tribunal against the Order-in-Original dated 18.4.2001 opposed its request to reduce the pre-deposit amount by the amount of ₹ 20 lacs paid by the Appellants herein, but that does not mean that it is the stand of the Revenue or that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Overseas Ltd. had unauthorisedly sold the goods cleared free of duty in the local market in contravention of the actual user condition under the scheme. DRI investigated the matter and during investigation various names were surfaced including the name of the Appellant. Accordingly a show cause notice was issued to all the persons whose names were came into light during investigation, including the Appellant, proposing confiscation of goods cleared under the 11 Advance Licenses obtained by M/s. Kunal Overseas Ltd. proposing recovery of duty of ₹ 9,74,52,797/- jointly and severally from the noticees including the Appellant. The notice was adjudicated by the Commissioner vide Order-in-Original dated 18.4.2001 confirming the demand a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount paid by them on their own account and amounts paid by them on account of the importer have been directed to be adjusted towards duty confirmed. The said order of the Tribunal was further challenged by the Revenue before the Hon ble High Court of Judicature at Bombay and the Hon ble High Court also vide order dated 5.1.2010 dismissed the Appeals filed by the Revenue in limine. The Appellant filed the refund application for refund of the amount of ₹ 20 lacs deposited by them during investigation alongwith the supporting documents. The Refund claim was rejected by the Adjudicating Authority vide Order-in-Original dated 30.07.2010 mainly by relying upon the letter dated 8.10.2007 of A.M. Timbadia addressed to DRI in which it was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was filed by Revenue in the year 2002, in which this Tribunal while upholding the Order-in-Original dated 18.4.2001 passed by the Commissioner, held that the contention of the Revenue that the Commissioner should not have directed suo motu refund of money deposited by co-noticees during investigation is also required to be rejected for the reason that refund has been directed only of the amounts paid by them on their own account and amounts paid by them on account of the importer have been directed to be adjusted towards duty confirmed. According to learned Authorised Representative the letter dated 8.10.2007 written by Mr. A.M. Timbadia to DRI stating that this amount is voluntary paid towards payment of duties for the import made by M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r own account. The Appellant has to establish that the amount has been paid by them on their own account which they failed to establish through any of the documentary evidence produced by them. It is true that the revenue, in the Appeal filed by M/s. Kunal Overseas Ltd. before this Tribunal against the Order-in-Original dated 18.4.2001 opposed its request to reduce the pre-deposit amount by the amount of ₹ 20 lacs paid by the Appellants herein, but that does not mean that it is the stand of the Revenue or that it has been pleaded by the Revenue that the aforesaid amount of ₹ 20 lacs was paid by the Appellant herein on its own account and not on account of the importer. The Appellant has to stand on its own legs and establish tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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