2009 (1) TMI 98

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....SMT. JUSTICE ABHILASHA KUMARI - The appellant-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 voluntar....

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....its records and also the records of M/s. Dhariyal 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 responden....

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....was nothing on record to show that the blank Cheques 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 bein....