2012 (12) TMI 829

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....John: In this case there was demand of Rs. 8,95,650/- which was upheld against the appellant by order-in-appeal No. 498/CE/Alld/2003 dated 20.11.2003. The appellant came in appeal to the Tribunal. The Tribunal asked pre-deposit of Rs. 2 lakhs for admission of appeal. On final hearing the appeal was allowed with the result that the amount pre-deposited had to be refunded to the appellant. The appe....

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....relief. Aggrieved by the order of the Commissioner (Appeals), the appellant has filed this appeal. 2. It is very strange that the adjudicating authority and the Commissioner (Appeals) have chosen to appropriate a refund against unspecified and unconfirmed dues. The actions of the adjudicating authority and the appellate authority show a design to refuse the refund under one pretext or the other. ....