2016 (9) TMI 1411

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....dent. ORDER Denial of refund claim of Rs. 1,50,000/- by the authorities below is the subject matter of present dispute. 2. Brief facts of the case are that in the adjudication proceedings, duty demand of Rs. 4,98,693/- was confirmed along with penalty of Rs. 1,50,000/- against the appellant herein. In appeal, the Tribunal vide order dated 18-8-2004 has dropped the duty demand of Rs. 4,42,9....

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....amount, and thus, as a consequence of the Tribunal's order, since the appellant has filed formal application, claiming refund of the penalty amount, the same is permissible to the appellant. 4. Shri G.R. Singh, the ld. DR appearing for the Revenue on the other hand, reiterates the findings recorded in the impugned order and further submits that since the amount of Rs. 1,50,000/- recovered by....