TMI Blog2023 (10) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... licable for refunding the Excise Duty. Merely by filing the appeal, appellant s refund cannot be with held which has been clarified by the Central Board of Excise Customs in various circulars from time to time, that unless until stay is obtained from the Higher Court the refund cannot be kept pending. Therefore, on both the counts, the appellant is entitled for refund. Appeal allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU APPEARANCE: For the Appellant : Shri Sachin Chitnis Shri Kiran Charan, Advocate For the Respondent : Shri R.K. Agarwal, Superintendent (AR) RAMESH NAIR The issue involved in the present case is that whether the refund claim file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing aggrieved by the Order-in-Original, appellant filed appeal before Commissioner (Appeals) who upheld the Order-in-Original vide the impugned order dated 28.06.2016. Hence, the present appeal filed by the appellant. 2. Shri Sachin Chitnis Shri Kiran Charan Learned Counsel, appearing on behalf of the appellant submits that the amount was voluntarily deposited but under protest at the behest of the department. Therefore, limitation under section 11B is not applicable. He placed reliance on the following judgments: Indian Oil Corporation Ltd. - 2013 (291) ELT 449 (Tri-Ahmd.) do- admitted by Supreme Court - 2015 (316) ELT -27 (SC) Indian Oil Corporation Ltd. - CESTAT Ahmedabad Order No. A/10944/2018 dated 24.4.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty. 4.1 It is also the contention in orders of lower authorities that the department has filed appeal before the Supreme Court against the Tribunal order, whereby the Tribunal held that the duty paid on other charges, which is related to local Sales Tax is not payable. 4.2 We are of the view that merely by filing the appeal, appellant s refund cannot be with held which has been clarified by the Central Board of Excise Customs in various circulars from time to time, that unless until stay is obtained from the Higher Court the refund cannot be kept pending. Therefore, on both the counts, we are of the view that appellant is entitled for refund. 5. Accordingly, we set aside the impugned order and allow the appeal. (Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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