TMI Blog2007 (6) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed demand when it not reached the finality - Therefore, appropriation of the refund amount is bad in law – held that amount so refunded is to be sanctioned to the appellant without further waste of time along with interest - C/44/2007 - Mum - A/1077/2007-WZB/C-IV/(SMB), - Dated:- 26-6-2007 - Shri T. Anjaneyulu, Member (Judicial) Shri. HAS Mulk, Consultant for the appellant. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in-Original No. JCAO No. 51/VMJ/JCC/2006 dated 27.02.06 under Section 112(a) of Customs Act, 1962. Aggrieved by the said appropriation the appellant has filed an appeal before the Commissioner of Customs (Appeals), NCH Mumbai who in turn had set aside the impugned order by giving direction to the adjudicating authority to consider the issue afresh by giving an opportunity of hearing to the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n granted by the Tribunal in their appeal subsequent to the appropriation made as such this would not work out. 6. I am unable to accept to the contention of the ld. DR for the simple reason that the demand confirmed in the Order-in-Original is not the finality since an appeal is pending before the Tribunal. Therefore, appropriation of the amount is pre-mature. The ld. Commissioner of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. Therefore, both the impugned orders passed by the Commissioner of Customs and the Dy. Commissioner in appropriating the refund amount is bad in law. The amount so refunded is to be sanctioned to the appellant without further waste of time along with interest. 7. Accordingly both the orders are set aside. Appeal is allowed with consequential relief. (Dictated in Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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