2019 (11) TMI 1686

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..... asmuch as deposits were made in lump sum amount during the period of investigation and the same were not recovered from the Customers. The Appellate Authority has referred to Hon ble Allahabad High Court judgement in the case of EBIZ. COM PVT. LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX AND OTHERS [ 2016 (9) TMI 1405 - ALLAHABAD HIGH COURT] laying down that principles of .....

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..... was also in favour of the assessee. 2. As the respondents are absent, we have heard learned A.R. Shri Gyanender Kumar Tripathi appearing for the Revenue and have gone through the impugned orders. The short issue involved in the present appeal is as to whether on success of the appeal by the assessee he is entitled to the refund of deposits made by him during investigation or the same have to p .....

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