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TMI Blog2021 (4) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... peal filed by them they have challenged the sanction of refund. It is seen from the SCN that the amount was voluntarily deposited during the investigation. When the adjudicating authority has dropped proceedings then there is no confirmation of demand against the appellant which would give the amount the character or colour of duty. The amount remains to be a deposit only. Therefore, the refund claim filed under Section 129E of the Customs Act is legal and proper. Grant of interest - HELD THAT:- The appellant is eligible for interest on the amount deposited from the date of deposit till the date of payment. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... hould not be appropriated towards the undue DEPB benefits availed by the appellant. It is clear from the SCN that the appellant has made the deposit during investigation and not towards any duty liability. The original authority after adjudication of the show cause notice had dropped the charges made against the appellant. Consequently, the appellant filed refund claim under Section129E for the reason that there was no duty demand confirmed against the appellant and the amount of ₹ 25 lakhs was a deposit made during the investigation. Commissioner (Appeals) has erred in holding that amount has been deposited towards duty liability. 2.2 Original authority correctly sanctioned the refund and department has not filed any appeal challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n stated that department is opposing grant of interest. On such score, the act of Commissioner (Appeals) in setting aside the order passed by the original authority sanctioning refund of ₹ 25 lakhs is beyond the scope of appeal filed by the appellant. 6. It is seen from the SCN that the amount was voluntarily deposited during the investigation. When the adjudicating authority has dropped proceedings then there is no confirmation of demand against the appellant which would give the amount the character or colour of duty. The amount remains to be a deposit only. Therefore, the refund claim filed under Section 129E of the Customs Act is legal and proper. On these grounds, I hold that the order of the Commissioner (Appeals) setting aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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