2010 (10) TMI 1061

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....not in dispute that the respondent had made pre-deposit of Rs. 1 lakh and Rs. 10 lakhs in two appeals preferred against the Orders-in-Original dated 3-11-2006 and 13-1-2007 respectively. It is also not in dispute that ultimately the respondent succeeded in those appeals and the aforesaid amounts deposited by the respondent during the pendency of the appeal became refundable. The Adjudicating Autho....

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....nter alia observed by the Tribunal that it is the discretion of the Authorities to allow the refund in cash under certain circumstances. In coming to this conclusion, the Tribunal referred to certain decisions as well. In the facts of the present case, it was found that the unit of the respondent-assessee originally located at Delhi has been shifted to Baddi where it is very much functioning. Howe....