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TMI Blog2022 (9) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... Prakash, CGSC with Ms Shruti Shivkumar, Ms Vidhi Jain, Mr Farman Ali and Ms Taha Yasin, Advs. for R-1 & 3. RAJIV SHAKDHER, J. (ORAL): 1. The only impediment, it seems, in refunding the amount which has accrued to the petitioner pursuant to the Order-in-Appeal dated 22.05.2020, revolves around the issue, as to which is the authority that is required to remit the amount. 2. Mr Ravi Prakash, who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs. 4.1. Based on the said circular, Mr Prakash says that the application had to be moved before respondent no.1 and had the application for refund been made to the said respondent, it would have been processed by him. 5. Mr. Kumar, contends to the contrary and emphasizes that in the past, the appropriating au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded as Annexure-1 to the writ petition. 7.3. The amount indicated therein i.e., Rs. 7,30,913/-, which was deposited towards differential duty, includes the amount appropriated i.e., Rs 4,16,755/- by virtue of order-in-original dated 28.05.2019. 8. Accordingly, the writ petition is disposed of, with the following directions: (i) Respondent no.1 will treat the writ petition as the petitioner's a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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