2014 (3) TMI 924

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....spondent : Shri Devendra Nagvenkar, Addl. Commissioner (AR) JUDGEMENT Per: Anil Choudhary: Heard the parties, the matter relates to refund of Revenue deposit. The appellant have on finalization of Bill of Entry filed claim for refund with the Revenue, and the same was allowed by Order-in-Original dated 04.06.2012 by the Dy. Commissioner of Customs, recording finding on limitation, quantif....

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....vidence on records, the appellant was found entitled to this refund for Rs. 32,44,636/-, granted vide cheque dated 13.06.2012 from the Customs Department. Thereafter the appellant have issued, its cheque dated 5.06.2012 to HCC Ltd., which have been credited in the bank account to HCC Ltd. with ICIC vide bank transaction dated 26.06.2012. Further fact is that, Revenue deposit was made by appellant ....