TaxTMI 
TaxTMI 
2010 (12) TMI 1259
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....writ petition and further to pay interest till the date of refund. 2. In W.P. No. 21309 of 2010, the petitioner has sought for a writ of prohibition, prohibiting the third respondent officer from proceeding further with the impugned Show Cause Notice dated 9-6-2010 bearing reference C. No. V/85/ 18/86/2010-RF. 3. The petitioner herein made a claim for refund of the pre-deposit amount paid in the appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai under Section 11B of the Central Excise Act, 1944, consequent on the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai on 14-11-2006 [2011 (209) E.L.T. 211 (Tri.)], resulting in the cancellation of the order of de....
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....he contention of the petitioner herein is that being in the nature of pre-deposit, Section 11B of the Act could not be invoked and the return of deposit should be made in terms of Section 35F of the Act. 5. In this connection, learned counsel for the petitioner placed reliance on the decision of the Apex Court reported in 2005 (179) E.L.T. 15 (CCE, Hyderabad v. I.T.C. Ltd.), and circular dated 2-1-2002 in F. No. 225/37/2K - CX 8A by the Central Board of Excise and Customs, New Delhi and the Circular dated 8-12-2004 in Circular No. 802/35/2004-CX wherein the Commissioners of Central Excise were directed to advise the officials to order the refund of pre-deposit amount in terms of Section 35F of the Act. The circular referred to the dec....
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....7 (Bombay) and Mahavir Aluminium Ltd. v. Collector of C.E., Jaipur reported in 1999 (114) E.L.T. 371, the circular states : "In order to attain uniformity and to regulate such refund it is clarified that refund application under Section 11B(1) of the Central Excise Act, 1944 or under Section 27(1) of the Customs Act, 1962 need not be insisted upon. A simple letter from the person who has made such deposit requesting the return of the amount, along with an attested Xerox copy of the Order-in-appeal or CEGAT order consequent to which the deposit made becomes returnable and an attested xerox copy of the Challan in Form TR6 evidencing the payment of the amount of such deposit, addressed to the concerned Assistant/Deputy Commissioner of Centra....