2015 (12) TMI 801

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....spondent : Shri Mayank Garg, Adv ORDER Per S. K. Mohanty Revenue is in appeal against the impugned order dated 01.10.2013 passed by the Commissioner (Appeals), Customs and Central Excise, Allahabad, wherein refund claim for Rs. 50,00,000/- was allowed in favour of respondent by setting aside the adjudication order dated 22.08.2012. 2. The brief facts of the case are that the respondent....

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....ature as the disputed amount in question has been deposited willingly and voluntarily during the course of investigation against the expected liability; thus without waiting for conclusion of adjudication proceedings, claiming of refund is not maintainable. He further submits that as per the statutory provisions, the deposits made by the assessee during course of investigation bears the character ....

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....oods. If any amount is collected or retained by the Central Excise authorities, which statutorily is not required to be levied, then on filing of formal application by the assessee, such amount has to be refunded. I find from the available records that duty liability on account of investigation has not been determined against respondent by adjudication process. Therefore, in absence of determinati....

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....uch taxing event having taken place on the basis of which they would be entitled to effect such recovery. Any tax or duty can only be levied and collected in accordance with law, namely, backed by and supported by appropriate provision empowering the authority to undertake such an exercise of levy and collection. The respondent authorities must bear in mind that they are creatures of statute and a....