2016 (6) TMI 1257

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....and there was a balance of Rs. 42,28,910/- in the PLA account. Accordingly, the appellant filed a refund claim for the said amount on 8-2-2008. The Asstt. Commissioner vide order-in-original dated 12-2-2009 rejected the refund claim against which the appellant preferred appeal before ld. Commissioner (Appeals), who was pleased to allow the appeal by way of remand and pursuant to remand vide Order-in-Original dated 1-1-2010, refund of Rs. 26,59,238/- was sanctioned and the balance amount being Rs. 15,69,672/- was rejected on observing that some ready to pack gutka of 15,800 kg. valued at Rs. 31,60,000/- which was seized on 30-5-2006, and pursuant to SCN vide Order-in-Original dated 13-2-2009, it was held that the said gutka was not dutiable ....

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....ity of the Department and surrender their registration. He has further obsereved that the registration certificate has not been surrendered yet. 3. So far the refund was sanctioned for Rs. 26,59,238/-, the Asstt. Commissioner further appropriated an amount of Rs. 11,06,025/- and issue cheques for the balance amount dated 1-1-2010 for Rs. 15,52,203/-. Being aggrieved the appellant carried the matter before the Commissioner (Appeals) challenging the rejection of the refund for Rs. 15,69,672/- and appropriation of the amount of Rs. 11,06,025/-. The ld. Commissioner was pleased to reject the appeal observing that under Section 11 of the Act, the appropriate officer was empowered to appropriate or deduct the amount so payable from any mone....