TaxTMI 
TaxTMI 
2018 (1) TMI 997
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....Government Advocate For The Respondents : Mrs.R.Hemalatha, Senior Standing Counsel for Central Excise ORDER Heard Mr. Jayaramaraj, learned Government Advocate appearing for the petitioner and Mrs. R. Hemalatha, learned Senior Standing Counsel appearing for the respondents. 2. The petitioner is an Executive Engineer of the Public Works Department/Water Resources Organization, Vennar Basin Divi....
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....the petitioner has to pre-deposit a sum of Rs. 33,40,771/-. The CEGAT, fixed a time limit within which, the same had to be done. The petitioner did not deposit it within the said time, but deposited it with a delay. However, the CEGAT refused to condone the delay and http://www. judis. nic. in dismissed the waiver application as well as the appeal petition on such technical ground. The petitioner ....
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....llowed by order dated 31. 10. 2002. The CEGAT not only allowed the appeals, but also specifically directed that the petitioner/Department would be entitled to the consequential relief. It appears that the said order became final, as the revenue did not prefer any appeal before the Division Bench of this Court. Thus, the petitioner was entitled to get back the amount, which he had pre-deposited as ....
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....e amount on hand had been treated as a refund claim. A refund will occur only if money is paid. Even, as per the orders passed by the CEGAT, the petitioner had pre-deposited such amount as a condition precedent for filing an appeal. Thus, the said deposit should abide by the final orders to be passed by the CEGAT in the petitioner's appeal petition. Such deposit amount cannot be appropriated t....