2016 (7) TMI 633

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....nst the impugned order reject the refund claim filed by them. 2.  The facts of the case are that the appellant is located in state of Jammu & Kashmir. During the impugned period i.e. 2011-2012, the appellant has received miscellaneous income by way of refund of VAT and interest received from the banks. During the course of audit, the appellant was directed to pay duty on this miscellaneous i....

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....ent and revenue have no right to keep any amount of deposit with them. Although the same was not paid under protest, therefore, the impugned order is be set aside. 4.  On the other hand, the LD. AR submits that as the appellant has voluntarily paid duty interest and penalty without under protest, therefore, the same is the part of duty hence, the appellant is not entitled to claim refund of ....