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TMI Blog2018 (1) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... til there is a stay against the order of this Tribunal - Revenue was duty bound to refund the amount within three months from the date of the order of this Tribunal. As Revenue has failed to discharge the duty, therefore, the refund claim cannot be held as time barred. Appeal allowed. - C/11506/2016 - A/13459/2017 - Dated:- 14-11-2017 - Mr. Ashok Jindal, Member (Judicial) For Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated and the liability of duty was dropped against the appellant and the same was confirmed against the co-noticees. The matter was travelled up to this Tribunal and this Tribunal dropped the charges alleged in the show cause notice vide order dated 27.01.2014. Thereafter, no refund of paid the amount during the course of investigation given to the appellant. Thereafter, the appellant filed refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Hon ble Punjab Haryana High Court in the case of LSE Securities Ltd. Vs. Asstt. Commr., S. T. Division, Chandigarh - 2015 (320) ELT 350 (P H). 4. On the other hand, the Ld. AR for the Revenue submits that the appellant has paid the amount during the course of investigation as duty, therefore, the same cannot be treated as pre-deposit. In that circumstances, the provisions of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal/Court or other Final Authority unless there is a stay on the order of the Final Authority/CESTAT/Court, by a superior Court. As per the said Circular, the Revenue is duty bound to refund the amount paid as duty during course of investigation within three months from the date of order passed by the appellate Tribunal, unless and until there is a stay against the order of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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