TaxTMI 
TaxTMI 
2009 (1) TMI 98
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....lant-Revenue has come in appeal against the order dated 18.11.2008 passed by the Central Excise and Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad, in Central Excise Appeal No.E/888/08, by proposing the following question of law: "Whether the Tribunal is correct in law in granting refund pending adjudication and of amounts which were voluntarily deposited by the Assessee?" 2. Heard M....
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....yal Chemicals. The case against the respondent-assessee is that the said M/s. Dhariyal Chemicals and the respondent-assessee are, in fact, one and the same. It is the case of the appellant-Revenue that the proprietor of M/s. Dhariyal Chemicals deposited Rs.15 lakhs towards the amount payable by the respondent-assessee, whereas the case of the respondent-assessee is that the said amount was actuall....
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....eques had not been filled in by the officers of the Department and paid into the credit of the Government. It has been found that there is no Order-in-Original, but only a letter dated 13.02.2008, issued by the Assistant Commissioner, intimating the respondent-assessee that its claim for refund of the amount is premature, and the claim papers are being returned. The Tribunal has also taken into co....