https://www.taxtmi.com/caselaws?id=99912 The Tribunal's procedural powers under Rule 40 of the CEGAT (Procedure) Rules allowed it to issue compliance directions to departmental authorities in aid of its earlier refund order made under Section 129B(1) of the Customs Act, 1962, and it accordingly directed release of the refund. The claim for interest on delayed refund was not entertained in these proceedings because the applicable statutory route required the entitled person to seek that relief before the Commissioner in the first instance. en-us Thu, 23 Nov 2000 00:00:00 +0530 Mon, 30 Jan 2012 15:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99912 The Tribunal's procedural powers under Rule 40 of the CEGAT (Procedure) Rules allowed it to issue compliance directions to departmental authorities in aid of its earlier refund order made under Section 129B(1) of the Customs Act, 1962, and it accordingly directed release of the refund. The claim for interest on delayed refund was not entertained in these proceedings because the applicable statutory route required the entitled person to seek that relief before the Commissioner in the first instance. Case-Laws Customs Thu, 23 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99912