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TMI Blog2012 (9) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... even a Show Cause Notice till the date of hearing - assessee can claim refund against a deposit made voluntarily - they have filed a refund claim would show that the deposit was not made voluntarily but was made under duress. Further even if the deposit is made voluntarily they can claim refund of such deposit as in the case of any other duty payment or duty deposit and the department has no right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent filed an application for refund of said amount of Rs. 8.00 lakhs. In the application for refund, they stated that the department made them debit the above said amounts in the PLA under coercion and the amount was not voluntarily paid. They submitted that till the date of filing of the refund application, no Show Cause Notice giving the details of duty evaded by them had been issued to them. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved by this order, Revenue has filed this appeal along with stay Application. The ld. DR argues that the amount in question was debited voluntarily by the Respondent and he cannot claim any refund when the investigations was continuing. He further informs that a Show Cause Notice detailing the offence, was issued on 4-6-2009. He argues that the order of the Commissioner (Appeals) is bad in law be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim would show that the deposit was not made voluntarily but was made under duress. Further even if the deposit is made voluntarily they can claim refund of such deposit as in the case of any other duty payment or duty deposit and the department has no right to retain any amount so long as there is no confirmed duty demand pending against the assessee. So I do not see any reason to interfere wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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