1994 (8) TMI 114

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....ith an affidavit. He reiterated the contentions made in the miscellaneous application and pleaded that consequential effect to the order passed by the Tribunal may be given as almost three years have passed. He also produced the photocopy of the letter from the Assistant Collector dated 19th July, 1994, where it has been mentioned that the appeal is pending before the Hon'ble Supreme Court and as such, no refund action can be taken at present. Shri R. Santhanam pleaded for issue of direction to give consequential effect to the order passed by the Tribunal. Shri B.K. Singh, the learned SDR who is present on behalf of the respondent stated that the process of refund is continuing and the appellants should get the final decision from the Colle....

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....July, 1992 was passed and further 15 days time was given for complying with the order passed by the Tribunal. Again the matter was adjourned to 18th August, 1992. On 18th August, 1992, the matter was adjourned to 26th August, 1992. Thereafter, a Miscellaneous Order No. C/87-88/92-B2, dated 9th September, 1992 was passed and decided in favour of the appellants. Para No. 5.1 from the said judgment is reproduced below :- "5.1 We would like to observe that ratio of the judgment of Bombay High Court in the case of Solar Pesticides is clearly applicable to the facts and circumstances of the assessee and the question of denying the refund to the assessee who is an importer/manufacturer (actual user of the imported goods) should not arise i....

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....dia v. Kamlakshi Finance Corporation Ltd., reported in 1991 (55) E.L.T. 433 (SC) in Para Nos. 6 to 8 had held as under :- * * * * * * * The appellants had filed refund application before the Assistant Collector. The same was rejected. Being aggrieved from the order passed by the Assistant Collector, an appeal was filed before the Collector (Appeals) who remanded the case. Thereafter, being not satisfied with the order passed by the Collector (Appeals), an appeal was filed before the Tribunal. The Tribunal vide Stay Order No. C/40/93-B2 and Final Order No. C/72/93-B2 in Appeal No. C/348/93-B2 had passed the following order :- "On a query from the Bench, learned advocate, Shri R. Santhanam fairly concedes that there is no case for st....