9911796707
TMI Blog2007 (7) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... lected under a mistaken notion of law - Hence, the refund claim was filed – part of refund claim was held time-barred – in view of various decisions held that when the department collects any levy which is not authorized by law, then the same should be refunded and it will not be hit by the provisions of Section 11B – stay granted X X X X Extracts X X X X X X X X Extracts X X X X ..... w proceedings and found that a part of the amount paid from July 01 to October 03 was barred by limitation of time. Therefore, he has ordered recovery of an amount of Rs. 1,38,781/- on time bar. The learned advocate cited large number of decisions wherein it was held that when the department collects any levy which is not authorized by law, then the same should be refunded and it will not be hit b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not in a position to provide contra decisions. 4. On a careful consideration of the issue, I feel that there is enough justification for waiver of deposit of the amount demanded as the appellant has prima facie a strong case on merits. Hence, I order waiver of the deposit of the amount demanded and stay of recovery proceedings till the appeal is decided. (Pronounced and dictated in open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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