2014 (9) TMI 984

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....te, for the Appellant. Shri Ahibaran, 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 O....

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....eposited during the investigation. It appears that 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 w....