Refund claim finalisation directed after prolonged non-compliance with Tribunal order and delayed administrative action.

Persistent non-compliance with an earlier Tribunal direction led CESTAT, Bangalore, to require the jurisdictional authorities to finalise the assessee's refund claim promptly. The Tribunal noted that the refund order had remained unimplemented for a substantial period and that the matter was still pending on audit clearance, reflecting inadequate promptness in compliance. The authorities were directed to finalise the claim within 15 days of receipt of the order and to refund the amount, with compliance to be reported on the fixed date.

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Issues: Whether the jurisdictional authorities should be directed to finalise and refund the assessee's refund claim, in view of the prolonged non-compliance with the Tribunal's earlier order.

Analysis: The Tribunal noted that the original refund order had remained unimplemented for a substantial period, despite earlier time being granted for compliance. It further observed that the matter was still shown as pending for audit clearance and that the authorities had not acted with due promptness in implementing the Tribunal's directions.

Outcome: The refund claim was directed to be finalised within 15 days of receipt of the order and the amount was directed to be refunded, with compliance to be reported on the fixed date.

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