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TMI Blog2015 (12) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per S. K. Mohanty Revenue is in appeal against the impugned order dated 01.10.2013 passed by the Commissioner (Appeals), Customs and Central Excise, Allahabad, wherein refund claim for Rs. 50,00,000/- was allowed in favour of respondent by setting aside the adjudication order dated 22.08.2012. 2. The brief facts of the case are that the respondent herein is a manufacturer of MS ingots and M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een deposited willingly and voluntarily during the course of investigation against the expected liability; thus without waiting for conclusion of adjudication proceedings, claiming of refund is not maintainable. He further submits that as per the statutory provisions, the deposits made by the assessee during course of investigation bears the character of pre-deposit and the question of refund woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise authorities, which statutorily is not required to be levied, then on filing of formal application by the assessee, such amount has to be refunded. I find from the available records that duty liability on account of investigation has not been determined against respondent by adjudication process. Therefore, in absence of determination of any outstanding liability, the amount paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey would be entitled to effect such recovery. Any tax or duty can only be levied and collected in accordance with law, namely, backed by and supported by appropriate provision empowering the authority to undertake such an exercise of levy and collection. The respondent authorities must bear in mind that they are creatures of statute and are bound by statutory law; the powers that they exercise ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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