2020 (1) TMI 362

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....Kumar Tiwari, Authorised Representative, for the Respondent. ORDER After hearing both the sides, I find that the appellant imported waste paper vide Bill of Entry dated, 30 July, 2007. On entertaining a belief that the declaration made by the appellant was not proper, proceedings were initiated against them proposing confiscation of imported consignments as also for imposition of penalty. Th....

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....objection raised by the revenue are unwarranted, inasmuch as, it is the same TR-6 Challan on which the fine and penalty was deposited and no objection was raised by the revenue at that point of time. Even if the authorities were of the view that the TR-6 Challans produced by the appellant is not perfect, there must be parallel evidences to show that the said deposits were made by the assessee. It ....

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....ed by the Original Adjudicating Authority. The said pre-deposits made for the purpose of filing an appeal before Tribunal as also for clearance of the goods has been held to be not attracted to the provisions of unjust-enrichment, inasmuch as, the same were not made in the ordinary course of business. To deny the refund of the same to the appellant, on success of their appeal before Tribunal, on t....