Custom
TRT-2025-
Cestat New Delhi
Date:-12-08-22
In:-
Issue Favourable to Tax Payer ?:-
Order Date: 12 August 2022
Facts-
- The Appellant, Sky Airways voluntarily deposited Rs. 3,00,82,889/- during investigation however, a show cause notice dated August 03, 2009 was issued to the Appellant demanding Rs. 3,00,82,889/-.
- The SCN was adjudicated, and an order dated 19 May 2010 was passed confirming the demand and appropriating Rs. 3,00,82,889/- against the demand. The Appellant being aggrieved filed an appeal before the Tribunal and the demand was set aside and the matter was remanded back to the adjudicating authority to pass a fresh order in the light of the directions issued by the Tribunal with a direction to the parties to maintain the status quo.
- Subsequently, the Appellant filed a refund claim on October 16, 2017 for refund of Rs. 3,00,82,889/- which was further rejected
- Being aggrieved present appeal has been preferred by the Appellant.
- The Appellant contended that the voluntary deposit of Rs. 3,00,82,889/- made during the investigation, should be treated as a pre-deposit amount and should be refunded as the appeal filed by the Appellant was allowed by the Tribunal.
Issue-
- Whether the claim of refund will be sustainable merely on the ground that it was pre-deposit deposited during the investigation stage?
Order-
- The Tribunal observed that the appellant had not deposited the amount towards the pre-deposit and in any view of the matter the Tribunal had even after setting aside the order appealed against remanded the matter for a fresh adjudication with a direction to the parties to maintain status quo.
- The Tribunal held that the appellant was bound by this order of the Tribunal of status quo and could not have asked for the refund of the amount deposited voluntarily during investigation, which amount had been confirmed and appropriated against the demand vide order dated May 19, 2018.
- Therefore, there is no merit in this appeal. It is, accordingly, dismissed.
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