2007 (3) TMI 431

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....Shri C. Lama, JDR, for the Respondent. [Order]. - A very short issue is involved in the present appeal. It is seen that during the course of investigation, appellants deposited an amount of Rs. 1,67,354/- on 13-9-1997, while claiming the provisional release of the seized goods. Proceedings were initiated against them vide Show Cause Notice dated 16-2-1998, which were ultimately dropped by De....

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....sult of dropping of proceedings that the appellants became entitled to the refund of the deposit made by them and they could not have filed any refund application before the said date. The refund was claimed within a period of two months of passing of the order. In any case it is well settled that deposit of duty during the course of investigation, in respect of which proceedings are ultimately dr....