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TMI Blog2017 (12) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... e permission to maintain an outside godown, a fresh security was given by the assessee and as such the earlier security encashed by the Revenue was to be refunded to them - It is also seen that the credit entry was made by the appellant in their PLA under intimation to the Revenue. Such intimation can be deemed to be a claim for refund and if the Revenue was not happy with the same, they could hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner rejected. As the appellant had given security at the time of maintaining the said godown, for the purpose of storing of the non-duty paid sugar, the said security was encashed by the Revenue and credited to the Government Account. 3. However, subsequently another representation was made by the appellant, which was accepted by the Commissioner and the extension was granted. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ored in the outside of the godown of the factory premises, would become duty paid on account of encashment of the guarantees. As such, if the refund of the same was not admissible to them, the sugar stored in the outside godown of the factory premises, is deemed to be duty paid and there was no further requirement to pay duty, thus making the entire situation as Revenue Neutral. 6. The above pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be a claim for refund and if the Revenue was not happy with the same, they could have initiated the proceedings at that point of time itself. 8. The technicalities adopted by the Revenue for denial of the refund, which is in any case due to the assessee, cannot be appreciated. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (Dicta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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