2009 (9) TMI 19

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..... thin one year from the relevant date – Held that - It is seen that the respondent deposited the entire amount of Rs.3,50,523/- vide TR-6 challan dated 21.04.2004 and the refund was partly allowed. So, there is no justification to deny the refund of balance amount of Rs.93,064/-.
Mr. P.K. Das, Member (Judicial) Shri S.K. Bhaskar, SDR, for the appellant. None for the respondent. [Order per P.K .....

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..... ssed to the Superintendent (Tech.) Raipur and find that the Appellant had clearly indicated thus: "In the meantime at your instance but on protest we have already paid the aforesaid amount of Rs.3,50,523/- vide challan dated 21/04/2004". This letter has been received by the Inward Clerk of the Divisional Office on 12th August, 2005. This is a clear evidence, the Appellant had intimated paying th .....

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..... -6 challan dated 21.04.2004 for the period 21.12.2001 to 13.01.2004. The said amount was ordered to be appropriated by the lower authority in the Order impugned. The lower authority ought to have realised that when his earlier Order-in-Original No.05/Adj./ST/AC/2007-08 dated 23.4.2007 was set aside vide the Order-in-Appeal dated 10.08.2007, the order of appropriation of the amount of Rs.3,50,523/- .....

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