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TMI Blog2007 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... st the Order No. AT/504/bel/2005 dated 22-9-2005 of the Commissioner (Appeals) by which the appellant s appeal against the order of the Assistant Commissioner No. 62/04-05 dated 11-4-2005 was rejected. 2. Heard both sides. 3. By the order dated 11-4-2005, the Assistant Commissioner sanctioned the refund of Rs. 5 lakhs, which was paid by the appellant during the course of investigation by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectified refund claim was filed by the assessee thereafter. Even in the present claim, they did no submit the original TR-6 challan till 5-4-2005, which was required as an evidence of the payment of the amount for which refund is claimed. Further, the disputed matter is still not finally settled. The departmental appeal against the Commissioner (Adj) s Order-in-Original No. 39/2002 dated 4-4-2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of interest can be considered after the final order of the Tribunal on Department s appeal against order dated 4-4-2002 of the Commissioner. 6. As regards the second ground that proof for deposit has not been produced this has to be looked into afresh at the appropriate time. If the show cause notice indicates payment during the course of investigation, then it is not open to the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X
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