2014 (9) TMI 984

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....an, Addl. Commissioner (AR), for the Respondent. ORDER The miscellaneous application has been filed by the appellant, Shri Lorenzo Bestonso for implementation of the order of this Tribunal No. A/538-542/13/CSTB/C-I, dated 5-3-2013 [2013 (294) E.L.T. 39 (Tribunal)], wherein the appellant's appeal was allowed with consequential relief by setting aside the Order-in-Original No. 95/2012, dated 8-8-2....

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....hat the Revenue has not refunded the amount on the ground that the appellant has to file a refund application. As per the C.B.E. & C. Circular in this regard, if the refund is due to the appellant of a pre-deposit made, there is no need to file any refund claim; only a simple letter would suffice. In the present case we notice that the appellant has written a letter dated 8-7-2013 seeking refund o....