Refund of amount recovered by dept. against demand order allowed if assessee filed appeal against such order with pre-deposit: CESTAT

CUSTOMS/EXCISE/ST : Where assessee against order of Commissioner (Appeals) filed appeal before Tribunal after payment of 10 per cent disputed amount of tax and thereafter it filed an application seeking refund of disputed amount of tax recovered by Adjudicating Authority from its bank account, after mandatory pre deposit of 10 per cent department had no right to retain amount recovered from assessee's bank account

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