Refund of amount deposited as pre-deposit - It stands clear that...

Refund of amount deposited as pre-deposit - It stands clear that appellant is entitled for refund of ₹ 15 Lakhs as were paid in cash by him at the time of the investigation of the impugned proceedings and is also entitled for refund of ₹ 6 Lakhs in cash as was being paid from his Cenvat Credit Account at the same stage as mentioned above and that appellant has been held to not to be liable to pay the alleged amount of duty which includes said ₹ 21 Lakh also. - Refund allowed - AT