2007 (11) TMI 366

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....tri, Advocate, for the Respondent. [Judgment per: K.L. Manjunath, J.]. - This appeal is by the Revenue questioning the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, Bangalore, in Appeal No. EXCISE/435/2004 dated 7-6-2006 [2006 (206) E.L.T. 1039 (Tri. - Bang.)]. 2. A sum of Rs. 9,70,524/- was deposited by the assessee during the course of investigat....

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....clusive. 3. Thereafter, the assessee filed an application before the Assistant Commissioner of Central Excise, Bellary Division, Bellary, requesting him to  refund the amount of Rs. 9,70,524/- on the ground that the said amount was paid under protest during the course of investigation. The refund claim of the assessee was rejected relying upon the order passed by the Deputy Commissioner of....

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....the ground that there was no show cause notice issued by the  Revenue and that there was no adjudication in regard to the duty payable by the assessee and therefore the Tribunal set aside the order passed by the authorities below and allowed the refund claim of the assessee. Aggrieved by the same the present appeal is filed raising the following substantial questions of law: (i) Whether th....

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....n order to appropriate the amount in deposit and when such an order has not been challenged by the assessee, whether the assessee can file an application for refund of the amount on the ground that there was no adjudication of the duty payable by the assessee is the question to be determined in this appeal. 6. Even if we accept the contention raised by the learned Counsel for the assessee that ....