Petitioner Entitled to Refund of Deposited Amount If Appeal is Allowed and Case is Remanded for Reconsideration.

Petitioner Entitled to Refund of Deposited Amount If Appeal is Allowed and Case is Remanded for Reconsideration. https://www.taxtmi.com/highlights?id=56836 Seeking for restitution of amount deposited by petitioner - it cannot be said that it is clear case of remand - the deposit made during the course of investigation and before the issuance of the show-cause notice or for hearing of the appeal, the assessee is entitled for the refund in the event of the appeal being allowed and remanded to the Adjudicating Authority for de novo consideration. - directions are necessitated for early decision in the adjudication proceeding - HC en-us Mon, 22 Feb 2021 09:18:12 +0530 Mon, 22 Feb 2021 09:18:12 +0530 TaxTMI RSS Generator Petitioner Entitled to Refund of Deposited Amount If Appeal is Allowed and Case is Remanded for Reconsideration. https://www.taxtmi.com/highlights?id=56836 Seeking for restitution of amount deposited by petitioner - it cannot be said that it is clear case of remand - the deposit made during the course of investigation and before the issuance of the show-cause notice or for hearing of the appeal, the assessee is entitled for the refund in the event of the appeal being allowed and remanded to the Adjudicating Authority for de novo consideration. - directions are necessitated for early decision in the adjudication proceeding - HC Highlights Central Excise Mon, 22 Feb 2021 09:18:12 +0530 https://www.taxtmi.com/highlights?id=56836