Petitioner Entitled to Refund After Deposit; Only 10% Required for Appeal to CESTAT Without Show Cause Notice or Demand.

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....Recovery of certain amount from petitioner without any SCN or any demand - Even if demand is confirmed against the petitioner, for hearing of appeal upto the CESTAT, only 10% of the amount is to be deposited - after retaining the amount of ₹ 6,00,000/-, balance amount deposited by the petitioner be refunded to him....