2016 (9) TMI 414

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....l Kumar Rungta for Appellant Shri M.K. Sarangi, Jt. Commissioner (AR) for Respondent ORDER These appeals are filed by the appellant, M/s Smit Salvage B.V., against Order-in-Appeal No. MUM-CUSTM-SMP-400 to 407-13-14 dated 26.11.2013 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. The fact involved in these appeals is that the appellant have paid part amount during the inve....

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....lants have challenged the Commissioner's order and obtained the relief from the Tribunal and now can file consequential refund claim." The appellant had challenged this order of Commissioner (Appeals) before us.   3. Shri V.K. Jain, learned Counsel for the appellants along with Shri Krishna Kumar and Shri Nikhil Kumar Rungta, Advocate submits that the part amount was deposited during ....

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....s premature. He submits that as held by this Tribunal in the case of Persistent Systems Ltd. Vs. Commissioner of Central Excise & Service Tax, Pune-III - 2016 (43) STR 117 (Tri-Mum) the sanctioning authority should not have returned the refund claim,  whereas he should pass a reasoned order. 4. Shri M.K. Sarangi, learned Jt. Commissioner (AR) appearing on behalf of the Revenue reiterates t....