Compliance with prior refund direction required immediate final order and affidavit explanation for continued inaction.

The application was limited to securing compliance with an earlier Tribunal direction on a refund claim. The explanation for not passing the final order was not accepted, and no sufficient reason was shown for the continued inaction. Immediate compliance was therefore required, and the Assistant Commissioner was directed to pass the final order in terms of the earlier direction within one month and to explain by affidavit if further action was not taken.

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Issues: Whether the Assistant Commissioner of Customs was to be directed to pass a final order in compliance with the Tribunal's earlier direction regarding the refund claim.

Analysis: The application was confined to securing compliance with the earlier order. The explanation offered for non-passing of the order was not accepted, and the Tribunal found no reason shown for the continued inaction. The matter was therefore treated as requiring immediate compliance rather than further delay.

Outcome: The Assistant Commissioner was directed to pass the final order in terms of the earlier Tribunal direction within one month and to explain by affidavit if further action was not taken.

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