TaxTMI 
TaxTMI 
2012 (9) TMI 417
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....ondent. [Order]. - The Directorate General of Central Excise, Intelligence, Ludhiana initiated investigation regarding excise duty evasion by the Respondent in February, 2008. During the course of investigation, they paid Rs. 8.00 lakhs towards excise duty liability that may arise during the investigation. Such payment was made by remittances on two dates viz. Rs. 5.00 lakhs on 3-3-2008 an....
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....have deposited only Rs. 8.00 lakhs and, therefore, the claim for refund is untenable and pre-mature and rejected the refund claim. 4. Aggrieved by the order of the Deputy Commissioner, the Respondent filed an Appeal with the Commissioner (Appeals). He considered the appeal and he ordered that refund as requested should be granted because there was no duty confirmed against the Respondent and....
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.... will be remitted. His argument is that as on this date, there is no confirmed duty demand against them and the department has no right to retain any money in the absence of a confirmed duty demand. 6. Considered arguments on both sides. 7. There is no merit in the argument that an assessee cannot claim refund against a deposit made voluntarily. The question whether the deposit was mad....