TMI Blog2003 (8) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... to Rs. 42,345.06 which was pre-deposit made with the Department against a demand made in Form DD2 No 37111, dated 24-4-76, pursuant to an order of the Hon'ble High Court of Andhra Pradesh. 2. After hearing both sides and considering the issue involved herein, it is found - (a) the eligibility to the refund of the above said amount is not in any doubt and the same has been upheld by the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t deposited is essentially required to enable me to satisfy and grant refund but the assessee failed to do so. In view thereof, I am not inclined to accept the contention of the assessee and accordingly they are not eligible for refund." (b) The reading of the above findings indicates that the lower authority has come to a conclusion - "As per the facts available on record, the assessee is eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (original copy) has not been filed along with a refund application. (d) On a loss or destruction of TR 6 challans vide which pre-deposit compliances were made and refunds are admitted, such payments could be effected, by following the procedures, of Indemnity Bonds given in the Cash Account Treasury Manuals. In this case when refunds are admitted, payment should be effected as per the procedure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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