9911796707
TMI Blog2020 (3) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... fund of the amount as also an application seeking release of the bank guarantee. It is pointed-out that inspite of the applications, till date no action has been taken by the respondent, either rejecting or allowing the applications. HELD THAT:- ssue notice returnable 15.05.2020 - List before the Regular Bench on 15th May 2020. - W.P.(C) 2390/2020 - - - Dated:- 2-3-2020 - MR. ANUP JAIRAM BH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Service Tax Appellate Tribunal (CESTAT). The concluding paras of order dated 05.10.2018 read as under:- 10. We are therefore, of the view that the findings of the ld. Commissioner on the above issues are not sustainable. We further are the opinion that the department has failed to prove the charge of clandestine removal with any credible evidence. Neither was there any seizure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under:- 26. Refund of pre-deposits : (1) Where the appeal is decided in favour of the party/assessee, he shall be entitled to refund of the amount deposited along with the interest at the prescribed rate from the date of making the deposit to the date of refund in terms of Section 35FF of the Central Excise Act, 1944. (ii) Pre-deposit for filing appeal is not payment of duty. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. It is important to note that in such cases of consequential refund, besides filing of appeal against the order, it is also necessary that a protective demand of the refunded amount be issued under Section 11A by not lower than Assistant/Deputy Commissioner of Central Excise as per new monetary limits for adjudication of cases by the Central Excise officers and transferred to the call-book. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
