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TMI Blog2016 (9) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to the refund of duty paid but the same refund having been sanctioned and adjusted, second time refund claim by the assessee is not appropriate. The effect of the same would be that deposits made in the shortages case and refunded to the assessee in principle, would be treated as deposit towards earlier demand. As and when the earlier demand is decided, based upon the outcome of the same, the appellants entitlement to refund would be decided accordingly. - Decided against the appellant - Excise Appeal No. 51317 of 2016- Ex (SM) - Order No. FO/53534 /2016-Ex (SM) - Dated:- 7-9-2016 - Hon'ble Ms. Archana Wadhwa, Member (Judicial) Shri Naveen Mullick, Advocate for the Appellants Shri R K Mishra, AR for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of Commissioner (Appeals), the appellant again approached the Revenue for remittance of the amount of ₹ 3 lakh appox., which was earlier sanctioned by the Asstt. Commissioner but appropriated against the confirmed demand in some other matter. The said refund claim was rejected by the Asstt. Commissioners on the ground that same has already been once adjudicated and appropriated towards outstanding demand and as such, the same cannot be remitted to the assessee The appellant filed an appeal against the said order of the Asstt. Commissioner before Commissioners (Appeals), who also observed that refund claim having already been sanctioned and appropriated against the outstanding demand, cannot actually be remitted to the assessee, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent refund case and refund of the same, including the refund in the present case, is required to be decided on the on the outcome of the appeal relating to demand of ₹ 8 crores. Learned Advocate informs that demand case is already on the board and is likely to be disposed by the Tribunal within a short period. 8. Examining the entire facts and circumstances in the case, I find that the Revenue is not disputing the fact that on the success of the appeal before Commissioner (Appeals) in the case of shortages detected at the time of visit of the officers, the appellant are entitled to the refund of deposits made by them. However, the Assistant Commissioner, after allowing the refund claim had adjusted the same against the outstanding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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