TMI Blog2008 (4) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... payment made by appellant – moreover party which had voluntarily deposited the duty has no objection in such refund – hence refund is allowed to be made to appellant - C/41/2008 - A/417/2008-WZB/C-III/(SMB) - Dated:- 22-4-2008 - Shri A.K. Srivastava, Member (T) Shri Anil Balani, Advocate, for the Appellant. Shri U.H. Jadhav, JDR, for the Respondent. [Order]. - After hearing the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai, in which, it has been stated as under :- "This is to certify that M/s. Sawant Food Products Ltd., 7 * Regent Chamber, 203, Nariman Point, Mumbai-21, have paid Rs. 7,47,192/- as duty amount towards not fulfilling the export obligation against the Advance Licence No. P/L 1525515 dated 20-7-93 read with import DEEC book (part-I) No. 078488 dated 20-7-93. This amount was paid under the dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justed against the voluntary deposit of Rs. 15 lakhs by M/s. R.W. Sawant and Co., it will be treated that the payment has been made by M/s. Sawant Food Products Ltd. In that view of the matter, the refund amount of Rs. 8,97,192/- has rightly been sanctioned to M/s. Sawant Food Products Ltd. by the Assistant Commissioner. I, further, note that Shri R.W. Sawant, Proprietor of M/s. R.W. Sawant Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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