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Showing contexts for: PUNE in Coca Cola India Pvt. Ltd vs Commissioner Of Customs, Pune on 30 September, 2010Matching Fragments
============================================================= Coca Cola India Pvt. Ltd.
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Appellants VS Commissioner of Customs, Pune.
Respondents Appearance None for Appellants Shri B.P. Pareira, JDR Authorized Representative CORAM: Shri Ashok Jindal, Member (Judicial) Date of decision : 30/09/2010 ORDER NO. Per : Ashok Jindal, Member (Judicial)
The appellant has filed this appeal against the denial of the refund claim filed before the Assistant Commissioner, Pune on the ground that as the appellant have made a pre-deposit of the amount in dispute as per the order of Commissioner (Appeals) Hyderabad-III. The refund claim before the Assistant Commissioner is not maintainable.
2. The appellant vide his letter dated 28.9.2010 made a request to this Tribunal to pass the order on merits as per the ground taken by the appellant in their appeal memorandum. In the grounds of appeal the appellant submits that they have made the pre-deposit at Pune as per the directions of the Commissioner (Appeals) Hyderabad hence the refund could be given by the Commissioner, Pune. He further submits that as per the Boards Circular No. F. No.275/37/2K-CX.8A, dated 2.1.2002 the Board has clarified that in case of refund of pre-deposit the application for refund is not required and same may be returned to the assessee without waiting for the refund application. To support this contention he placed reliance on Bajaj Auto Ltd. Vs. CCE reported in 2007 (219) E.L.T. 447 (Tri.-Mumbai).
3. On the other hand, the learned JDR submitted that it is not disputed that appellant are not entitled for the refund claim but the refund was denied on the ground that the Assistant Commissioner, Pune has no jurisdiction to deal with such case, as the pre-deposit direction was made by the Commissioner (Appeals), Hyderabad.
4. Heard the learned DR and considered the submissions of the appellant. It is an admitted fact that the appellant is entitled for refund claim without filing the application for refund as per the Board Circular No. F. No.275/37/2K-CX.8A, dated 2.1.2002 and also Boards Circular No. 802/35/2004-CX dated 8.12.2004 as no refund has been given to the appellants. In that event, the appellants can approach to the concerned Commissionerate, which have directed to the appellants to make pre-deposit.