2012 (11) TMI 27

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....d ended with the adjudication order of the Assistant Commissioner finally on 20-12-2005. During the proceedings as per the directions of the Commissioner (Appeals) and during the investigation stage, appellants had deposited an amount of Rs. 85,000/-. The question regarding eligibility for the refund of this amount has reached the Tribunal now. The original adjudicating authority has given a chronological details very briefly in his order. The Commissioner (Appeals) finally allowed the appeal partly on 23-9-2005 and remanded the case in respect of a portion which was also finally held to be admissible as per the adjudicating authority on 20-12-2005. Therefore the eligibility for the refund can be said to have arisen finally on 20-12-2005. ....

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.... say now that no refund claim is filed in pursuance of the order of the Commissioner (A) is unjustified." 4. The department has taken a stand that the refund claim filed by them on 26-2-2004 was already disposed of as discussed above and therefore there is nothing pending before the Revenue for disposal. It is against this decision the appellant is before me. 5. After hearing both sides and considering the records, I find that the original adjudicating authority considered the letter dated 25-4-2009 and ignored the earlier correspondence. In fact after going through the correspondence submitted by the appellants today before me, it is found that in the letter received by the Assistant Commissioner on 3-11-2008, the appellant had....