2007 (1) TMI 411

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent. [Order]. - This is an appeal against the Order No. AT/504/bel/2005 dated 22-9-2005 of the Commissioner (Appeals) by which the appellant's appeal against the order of the Assistant Commissioner No. 62/04-05 dated 11-4-2005 was rejected. 2. Heard both sides. 3. By the order dated 11-4-2005, the Assistant Commissioner sanctioned the refund of Rs. 5 lakhs, which ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l-VI/Hikal/205/02 for further compliance. I find from the available records that no rectified refund claim was filed by the assessee thereafter. Even in the present claim, they did no submit the original TR-6 challan till 5-4-2005, which was required as an evidence of the payment of the amount for which refund is claimed. Further, the disputed matter is still not finally settled. The departmental ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed on the ground that the dispute has not been finally settled. It implies that the issue of payment of interest can be considered after the final order of the Tribunal on Department's appeal against order dated 4-4-2002 of the Commissioner. 6. As regards the second ground that proof for deposit has not been produced this has to be looked into afresh at the appropriate time. If the show ca....