https://www.taxtmi.com/caselaws?id=286347 The Tribunal overturned the Commissioner (Appeals) decision and reinstated the adjudicating authority's order to refund the pre-deposit amount of Rs. 22,500. The Tribunal found the denial of refund unjust and unsustainable due to lack of evidence supporting the denial. The Tribunal noted that the pre-deposit was made solely by the appellant in the name of the importer, as confirmed by the importer's NOC, ruling out the possibility of a dual claim for refund. The judgment was delivered by Shri P. Dinesha, Member (J) of the Appellate Tribunal CESTAT CHENNAI on 29-10-2018. en-us Mon, 29 Oct 2018 00:00:00 +0530 Sat, 22 Feb 2020 10:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286347 The Tribunal overturned the Commissioner (Appeals) decision and reinstated the adjudicating authority's order to refund the pre-deposit amount of Rs. 22,500. The Tribunal found the denial of refund unjust and unsustainable due to lack of evidence supporting the denial. The Tribunal noted that the pre-deposit was made solely by the appellant in the name of the importer, as confirmed by the importer's NOC, ruling out the possibility of a dual claim for refund. The judgment was delivered by Shri P. Dinesha, Member (J) of the Appellate Tribunal CESTAT CHENNAI on 29-10-2018. Case-Laws Customs Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286347