2014 (3) TMI 12

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Respondent. ORDER Heard both sides. 2. Under the impugned order, the lower appellate authority has allowed refund of extra duty deposit holding that the provisions of Section 27 do not apply to refund of such amount. He has held that such amounts are like pre-deposit and for refund of pre-deposit Board's Circular dated 2-1-2002 state that refund applications under Section 27 n....