2003 (5) TMI 81

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....Order per : Justice K.K. Usha, President]. - This is an application filed by the appellant in Appeal E/577/2001 before the Kolkata Bench of the Tribunal. By Final Order dated 31-10-2001 the Tribunal allowed the appeal and directed refund of the amount of Rs. 9,19,286/- deposited by the appellant during the investigation. The Revenue's contention that the refund application was barred by limitation....

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....material to show that the order passed by the Tribunal has been challenged before any higher forum or any stay has been obtained. We are in full agreement with the view taken by the Kolkata Bench that in the facts of the present case the applicant is entitled to refund of the amount deposited during investigation. We, therefore, direct the Respondent to make the refund within a period of one week ....