2018 (10) TMI 1806

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....ubramaniyan, AC (AR), for the Respon-dent. ORDER This appeal challenges the denial of refund of pre-deposit of Rs. 22,500/-. 2. The adjudicating authority vide Order-in-Original No. 57033/2017, dated 21-7-2017 was convinced that there was double payment towards pre-deposit, for filing of the appeal apparently before the CESTAT which was required to be refunded as th....

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.... by the Commissioner of Customs against the importer namely M/s. Sree Sai Inc., Chennai. On a perusal of the orders, I find that the appellant had all along claimed that it had remitted the above pre-deposit amount in the name of the importer by mistake and after realizing the same, they made another remittance of the same amount in their name as pre-deposit vide Challan No. MCM/0060827, dated 12-....

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....s nowhere denied the fact that both pre-deposits were made by the appellant alone. 6. The importer's NOC placed before the lower appellate authority also clearly supports the fact that the pre-deposit was only made by the appellant in the name of the importer which only implies that the same was not made by the importer itself. This being the case, there is no scope for double claim ....