2010 (7) TMI 322

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..... nce there is no demand, any amount paid by the assessee cannot be held back by the Revenue authorities - application for waiver of pre-deposit of amounts involved is allowed – appeal is disposed of - E/1069/2010 - 650/2010 - Dated:- 29-7-2010 - Shri M.V. Ravindran, Member (J) REPRESENTED BY : Shri Ashok Deshpande, Advocate, for the Appellant. Shri M.M. Ravi Rajendran, JDR, for th .....

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..... to deposit the amount on the ground that they have cleared Regulators under CT-3 issued by M/s. Lucas TVS Ltd. Assessee/appellant paid the amount under protest. Subsequently, they filed a refund claim. On receipt of such refund claim, a show cause notice was issued which directed the assessee to show cause as to why the refund claim should not be rejected and the amount claimed be demanded and ap .....

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