2010 (12) TMI 403

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.... PDS Legal, for the Appellant. Shri A.S. Rao, for the Respondent.  [Order].  - P.C. : Heard. Perused Appeal. 2. The Appeal is admitted on the following substantial questions of law :- 1. Whether the CESTAT is justified in declining to grant full waiver of pre-deposit and direct the Appellant to deposit a sum of Rs. 7.5 crores for entertaining the Appeal? 3. By consen....

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....the parts of tractors and taken credit thereof wrongly/illegally. 6. If the duty is illegally paid on the parts, then such a duty paid illegally would have to be refunded. In such a case, even if the credit of duty taken is illegal, there would be no question of securing the duty amount because admittedly, the duty has been paid by the Appellant though illegally. It is not the case of the ....