2009 (7) TMI 1011

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....for the Respondent. ORDER This is an appeal against the order of the Commissioner (Appeals) No. 116/RPR-I/2007, dated 21-5-2007. 2. Heard both sides. 3. This appeal relates to a case which is linked to another case having some history. 4. In a dispute, the present appellant filed appeal before the Commissioner (Appeals) and Commissioner (Appeals) by order dated 30-6-04, directed the....

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....f pre-deposit of the amount in the light of Ministry's clarification No. F 275/37/2K-CX 8A dated 2-1-2002. It was also submitted that on 18-11-2004, the applicant filed another letter seeking permission/regularisation of the credit already taken. The original authority vide its order dated 16-6-2006 dropped the proceedings on the show cause notice which sought to recover the credit and utilised by....

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....nrichment are not applicable in such cases. The advice of the department to file a simple letter was given on 4-11-2004 by which time they have already taken the credit on 30-10-2004. There is no dispute that the Department was bound to refund the pre-deposit and if there was any mistake it is only of procedural nature. Therefore, she seeks for setting aside the order of the Commissioner (Appeals)....

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....efully considered the submissions from both sides. This is a very strange case. There is no dispute about the fact that appellant is eligible for return of Rs. 5 lakhs made as pre-deposit in pursuance of the order of the Commissioner (Appeals). The Board's instructions envisages filing of a simple letter to enable grant of refund to the appellant. The appellant has filed letter dated 8-10-04. Inst....