2001 (4) TMI 924

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..... the impugned order and for waiving pre-deposit of the duty claimed, namely, ₹ 9,05,814.44. While disposing of the application for Stay by Order dated 7.10.93, appellant was directed to deposit the entire duty amount within 3 months there from. In compliance with the order, differential duty demanded by the impugned order was paid by making required entries in the PLA on 31.12.93 and 31.1.94 .....

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..... the claim for refund should not be rejected. To say the least, the show cause notice is the out-come of the Officer's ignorance of the law. 3. The amount deposited pursuant to the Order passed by this Tribunal under Section 35 F of the Act should have been returned after the Final Order dated 15.2.99 by the Department without demur. In the instant case where the deposit was made by making .....

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