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TMI Blog2022 (1) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... h is by an order of the appellate forum, shall not apply. Moreover there is a reason for filing appeal on 25.05.2018 by the appellant that the departments appeal before the CESTAT was pending and appellant had filed the refund claim immediately after the Tribunal s order dismissing the departments appeal on 26.04.2018 for this reason also the refund cannot be rejected on time bar. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 11230 of 2019 - A/10008/2022 - Dated:- 5-1-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri. Vinay Kansara, Advocate for the Appellant Shri R.P Parekh, Superintendent (AR) for the Respondent ORDER In the present case the refund claim of the pre-deposit made as per direction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Union of India v. Nelco Limited - 2002 (144) E.L.T. A104 (S.C) Konark Cylinders- 2002 (144) E.L.T. 454 (Tri. - Kolkata) Consul Consolidated P. Ltd.- 2002 (141) E.L.T. 792 (Tri.- Chennai) Suvidhe Ltd. 1996 (82) E.L.T. 177 (Bom.) Sandvik Asia Ltd. - 2017 (52) S.T.R. 112 (Bom.) Estee Auto Pressings (P) Ltd. - 2017 (346) E.L.T. 72 (Mad.) Pepsi Foods Ltd. - 2000 (118) E.L.T. 536 (Tribunal) Gujarat State Fertilizers Chem. Ltd.- 1999 (105) E.L.T. 52 (Tribunal) Enzo Chem Laboratories P. Ltd. - 1996 (83) E.L.T. 434(Tribunal) Vijendra Trading Co. - 1994 (74) E.L.T. 338 (Tribunal) Mgm Metallisers Ltd. - 2013 (295) E.L.T. 451 (Tri. - Ahmd.) 3. Shri. R. P. Parekh, Learned Superintendent (AR) appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f refund of duty under Section 11B of the Central Excise Act, 1944 or Section 27 of the Customs Act, 1962'. It has also been further clarified in the Circular of 2014 at para 7 that A simple letter from the person who has made such deposit, requesting for return of the said amount, along with a self-attested Xerox copy of the order-in-appeal or the CESTAT order consequent to which the deposit becomes returnable and attested Xerox copy of the document evidencing payment of such deposit, addressed to Jurisdictional Assistant/Deputy Commissioner of Central Excise and Service Tax or the Assistant/Deputy Commissioner of Customs, as the case may be, would suffice for refund of the amount deposited along with interest at the rate specified . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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