2014 (3) TMI 970

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....espondent. ORDER After hearing both the sides, I find that the appellants are engaged in the manufacture of detergent soap and powder. It is seen that some dispute about the availability of Small Scale Exemption Notification No. 8/2002-C.E., dated 1-3-2002 was going on between the appellants and the Revenue on the ground that the appellants were using the brand name of another person. Accordingl....

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.... the time of clearance of the goods subsequent to making of the case against them. Accordingly, they filed a refund claim of Rs. 55,49,304/- (Rupees fifty-five lakh forty-nine thousand three hundred and four only). 3. After due adjudication, original Adjudicating Authority allowed the refund of Rs. 8,01,294/-, which was deposited by the appellants after the adjudication. However, he sanction....

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....ndia [2006 (201) E.L.T. 167 (Bom.) = 2007 (8) S.T.R. 417 (Bom.)] had the occasion to deal with an identical issue and observed that the refund proceedings are quasi-judicial in nature and the pre-audit amounts to interference by the audit itself in quasi-judicial proceedings. 5. In the present case, I find that there is no dispute that the appellants' pre-deposited the amount after confirmat....