2015 (1) TMI 122

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....i V.C. Khole, JC (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order rejecting their refund claim as premature. 2. The brief facts of the case are that on 21-11-1996 the investigation was conducted in the factory of the appellant and some discrepancies were found with the physical stock and stock shown in 3CD form declared with Income Tax. The appell....

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....em is not required to be refunded and the same is premature. Therefore, the appellant is before me. 3. The ld. counsel for the appellant submits that as the amount has been deposited by the appellant during the course of investigation, further while considering their stay application, this Tribunal has considered the amount paid by the appellant as pre-deposit and waive the requirement of ....