2012 (8) TMI 285

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....led by the appellant seeks waiver of pre-deposit and stay of recovery in respect of duty of Rs.95,594/-. After examining the records and hearing both sides, I note that refund of the said amount was collected by the appellant at the end of the due process of law, and that the refund sanctioning order of the Assistant Commissioner was reviewed in the department, and that the department's appeal was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case) was produced after six months from the date of export. Meanwhile, under compulsion, the appellant paid the duty on the goods. It was the subsequent refund claim that was allowed by the original authority and, in due course of time, rejected by the appellate authority on the aforesaid ground. On a perusal of the relevant condition of the Notification, it appears to me that the assessee was re....