TaxTMI 
TaxTMI 
2018 (11) TMI 821
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....e investigation proceedings, appellants were directed to deposit an amount of Rs. 25 lakhs which they have did so. Show cause notice dated 08.09.2008 was issued and was adjudicated by the adjudicating authority and by Order-in-Original No. 34/2009-Adjn (ADC) (C.Ex) dated 30.10.2009 confirmed demands of duty of Rs. 25,76,136/- along with interest and a penalty of Rs. 16 lakhs was imposed. By the same order, the adjudicating authority appropriated the amount of Rs. 25 lakhs as paid by the appellant during the investigation. Personal penalty of Rs. 16 lakhs was also imposed on the Managing Director of the appellant. Aggrieved by such order, an appeal was preferred to the first appellate authority. After following due process of law, the first ....
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....llate authority has not considered the factual matrix of realisation of cheques issued by the appellant in the Government Treasury. He draws our attention to Pg.77 in Appeal Memoranda, wherein the State Bank of India had given certificate that an amount of Rs. 25 lakhs was debited to the account of appellant herein and credited to Government account by GAR-7 Challan No. 66038 dated 13.09.2007 & GAR-7 Challan No. 66044 dated 14.09.2007. It is his submission that once the amount stands credited to the account of Government, the question of debiting PLA and denying refund claim only on this ground is incorrect. He would also draw our attention to Final Order No. 603 & 604/2011 dated 15.09.2011, passed by this bench, when the matters were reman....
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....its of the amounts involved. It is his submission that since amounts are not debited in the PLA, it cannot be stated that the said amount was paid to the Government during investigation. 5. I have considered the submission made by both sides and perused the records. 6. The issue involved in this case is regarding the refund of amount of Rs. 25 lakhs which is rejected. The findings of the first appellate authority for rejecting such refund claim are at Para 5.2.1 which is reproduced. "5.2.1. As regards the other ground for rejection of refund claim it is mentioned in the impugned order that the amount of Rs. 25,00,000/- which was deposited against the case registered was taken as credit in their PLA and retained this credit balance; the a....