Custom, Excise & Service Tax Tribunal
Hcl Infosystems Ltd vs Cce, Meerut-Ii on 13 December, 2013
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066.
DIVISION BENCH
Court No.2
Appeal No.E/1594/2006
(Arising out of OIA No.43-CE/Noida/2006 dated 21.2.2006 passed by CCE(A), Noida)
Date of hearing/Decision: 13.12.2013
HCL Infosystems Ltd. Appellant
Vs.
CCE, Meerut-II Respondent
Present for the Appellant: Shri R.Krishanan, Advocate Present for the Respondent: Shri Sanjay Jain, DR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr.Manmohan Singh, Technical Member FINAL ORDER NO.58711/2013 PER: D.N.PANDA Ld. Counsel says that the amount deposited at the pre-adjudication stage remained undisputed by the department. Upon completion of adjudication, when demand ultimately arose was less than the amount deposited prior to adjudication the deposit with the department was appropriated to the extent of the demand arose in adjudication and balance was refundable. The amount so refundable was not deposited under protest.
2. Proposition of ld. Advocate as above appears to be reasonable in absence of Revenues plea that deposit made at pre adjudication stage was under protest. Accordingly, the refund arose upon adjudication. Therefore appeal succeeds.
3. It is the prayer of the appellant that since the matter travelled a lot, there should not be consumption of time to issue refund voucher. Such prayer is allowed. Ld.Authority shall give refund voucher by end January, 2014 following due process of law to reduce the litigation expeditiously.
(dictated & pronounced in the open court)
(MANMOHAN SINGH) (D.N.PANDA)
TECHNICAL MEMBER JUDICIAL MEMBER
mk
2
E/1594/2006