2009 (5) TMI 737 - AT - Central Excise

Refund - the contention of the revenue is that as the amount in question was voluntarily paid by the present respondents, therefore, there is no question of refund - Held that - We find that the adjudicating authority has not appropriated the amount which was with the revenue. Therefore, we find no infirmity in the impugned order whereby the Commissioner (Appeals) held that the present respondents are at liberty to take appropriate steps for refund of the amount - appeal dismissed - decided against Revenue.

Summary

The Appellate Tribunal CESTAT, Kolkata dismissed the appeal filed by the revenue against the impugned order. The Commissioner (Appeals) held that the respondents could take steps to refund the amount not appropriated in the adjudication order. The adjudicating authority did not appropriate the amount, so the appeal was dismissed. Cross Objection was also disposed of in the same terms.