2001 (1) TMI 133

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....y interim order No. S-47/94-D dated 22-3-1994. Appellant deposited the amount of Rs. 15 lacs on 30-3-1994. Appeal was disposed of by this Tribunal by Final Order No. 37/96-D dated 17-1-1996. Operative portion of that order reads : "We, therefore, set aside the impugned order and remand the matter to the Adjudicating Authority for a de novo decision after disclosing to the appellants such evidence as the Department seeks to rely on and affording the appellants reasonable opportunity of being heard. Appellants are at liberty to produce such additional evidence as they consider necessary in support of their case." Ever since the passing of the final order in January 1996, appellant was moving the adjudicating authority for return of Rs. ....

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....)20/R/334/2000. The subject mentioned in that communication is "Your request for refund of pre-deposit of Rs. 15 lacs." Paragraph 3 of the letter reads as follows : "The Deputy Commissioner (Gr. I & II), Air Cargo, New Delhi has vide Order No. 81/MK/DC/2000 dated 20-12-2000 confirmed the demand of Rs. 3662501 and appropriated the amount of Rs. 15,00,000/- deposited by you." This communication makes it clear that on receipt of appellant's application for refund of the pre-deposit enclosing copy of the order of this Tribunal, which was received by the adjudicating authority's office under serial number 334 dated 19-12-2000, that authority on the very next day passed an order confirming the demand of Rs. 36.6 lacs and odd. That order, fo....

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....he amount, along with an attested photocopy of the order-in-appeal or CEGAT order consequent to which the deposit made under Section 35F of the Act becomes returnable and an attested photocopy of Central Excise Challan in Form TR-6 evidencing the payment of the amount of such deposit, addressed to the concerned Assistant/Deputy Commissioner of Central Excise, will suffice the purpose. Any refund application already made under Section 11B(1) of the Act for the return of such deposits made under Section 35F, and which are pending with the Central Excise Authorities, will also be treated as simple letters asking for return of deposits, and will be processed as such." Inspite of authoritative pronouncements by High Court, Apex Court and Trad....