2009 (4) TMI 198

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....t had filed an application before the Deputy Commissioner, Central Excise and Customs praying for a direction to refund an amount of Rs. 57,320/- on the ground that the order passed against his interest was set aside in appeal and as he had already deposited the amount then on account of grant of appeal, the amount deposited under protest be directed to be refunded to the respondent. The applicati....

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....spondent and the amount was deposited in June, 2005 and August, 2005, the Department may still consider the matter and issue a cheque in sum of Rs. 57,320/-. The observations were not palatable to the Department, therefore, they preferred Excise Appeal No. E/502/06-SM (BR). The appeal came to be dismissed by the Vice President vide its order dated 20-11-2007 as the Vice President was pleased to ob....

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....if the appeal was dismissed by Commissioner (Appeals) he has no jurisdiction to issue such directions. It is also submitted by him that the Commissioner traveled beyond his legitimate jurisdiction in making observations because he had no powers to make such observations. 3. Shri Nair, learned counsel for the respondent, on the other hand, submitted that the Government Departments are supposed t....

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.... has already been discharged by making deposit then appropriation can not be made. If the amount directed to be refunded is sought to be appropriated then there must be existing liability. In case the liability has already been discharged then simply because there is some order directing appropriation, the amount cannot be appropriated. Assuming that the amount under refund is to be appropriated t....