9911796707
TMI Blog2008 (11) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... returned. Commissioner (Appeals) has taken the same stand that since the show cause notice has not been issued and time limit has also not expired, the amount is not refundable - appeal allowed. - E/888/2008 - A/2496/2008-WZB/AHD - Dated:- 18-11-2008 - Ms. Archana Wadhwa, Shri B.S.V. Murthy, JJ. REPRESENTED BY : Shri J.C. Patel, Advocate, for the Appellant. Shri R.S. Sarona, JDR, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so that when the proprietor is not available, the employees can withdraw money and use it for emergencies. Later on the appellants submitted a refund claim which has been rejected by both the lower authorities and hence the appeal. 2. Heard both the sides. Ld. Advocate submitted that the cheques were forcibly taken away by the officers filled in and amount deposited by the officers. According to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the submissions by both the sides. Both the Original Adjudicating Authority as well as the appellate authority have not specifically denied that blank cheques were recovered, filled in and paid into the credit of Government. In fact, there is no Order-in-Original by the Asst. Commissioner but only a letter dt. 13-2-2008 intimating the appellants that the refund claim is pre-mature and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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