2013 (2) TMI 522

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..... nt for refund of the excess amount has to be allowed not only as a relief to the appellant but also as a lesson for the department to be circumspect in similar situations without precipitating unsavoury controversies as the department was aware of the stay order passed by this Bench as early as on 12.7.2012 - refund within two weeks from the date of receipt of a certified copy of this order. The m .....

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..... that this Tribunal had granted waiver and stay subject to partial pre-deposit. Meanwhile, a Bank Guarantee for Rs. 5,65,750/- (furnished by the assessee for provisional release of the subject goods) came to be enforced and, thereby, the department recovered the said amount. We are told that this recovery took place on 22/8/2012. An explanation given by the learned Superintendent (AR) is that the s .....

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..... spect in similar situations without precipitating unsavourycontroversies. We allow this application and direct that the excess amount recovered from the appellant be refunded to them within two weeks from the date of receipt of a certified copy of this order. The miscellaneous application stands allowed to this extent. (Pronounced and dictated in open Court)
Case laws, Decisions, Judgements, .....

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