TMI Blog2020 (5) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... of April, 2012 wherein refund claim of excess duty of ₹ 9,50,000/-, Machine No. 2 was sealed for the period 16.04.2012 to 30.04.2012, which shows the negligence on the part of the Adjudicating Authority for not entertaining the refund claim despite the direction of the Tribunal vide order dated 10.10.2017. The Adjudicating Authority is directed to entertain the refund claim for the month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is engaged in the manufacturing of Pan Masala Gutka and paying duty under the compounded levy scheme i.e. Pan Masala Packing Machines (Capacity Determination of Duty) Rules, 2008 for the month of April, 2012. The appellant paid duty of ₹ 19 lakhs on 03.04.2012 in advance for Machine No. 2. The Machine No. 2 was working from 01.04.2012 to 15.04.2012 and for the remaining period from 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 9,50,000/- of duty which has been excess paid by them. Against the order of the Adjudicating Authority dated 31.01.2019, the appellant is before me. 3. I have gone through the order of the Adjudicating Authority dated 01.04.2019 and entertaining various refund claims of the appellant but have no whisper of any word about the refund claim for the month of April, 2012 wherein refund claim of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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