2010 (7) TMI 587

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..... refund claim - Claim was rejected by the Adjudicating Authority - The rejection of refund claim is being challenged by the assessee and is pending before this bench - The imposition of penalty under Rule 25 of Central Excise Rules, 2002, for filing a refund claim cannot arise - Hence, the appellant has made out a prima facie case for the waiver of pre-deposit and recovery thereof stayed. - E/942 .....

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..... ld have given a LUT before effecting the clearances. In the absence of such LUT, refund claim was rejected and a penalty of Rs. 2,000/- was imposed on them under Rule 25 of the Central Excise Rules, 2002. 4. After hearing both sides for some time, I find that the rejection of refund claim is being challenged by the assessee and is pending before this bench. The imposition of penalty under Rule 2 .....

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