2000 (10) TMI 372

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....SDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - The applicants had filed the Miscellaneous Applications for implementation of the Tribunal's Order Nos. A-104-105/Cal/1994 dated 3-2-1994 vide which the orders passed by the authorities below were set aside and the applicants became entitled to refund of Indian Currency of Rs. 4.20 lakhs confiscated by the Revenue. The said a....

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....to set aside the Deputy Commissioner's order so that the Tribunal's Order can be implemented. 3. We do not appreciate the submission made by the Revenue. When there was a specific direction by the Tribunal to implement the Tribunal's Order by 17-10-2000, the Revenue was under a legal obligation to do so. The order passed by the Deputy Commissioner has also been appealed against by the appell....

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....mik, has also referred the Tribunal's decision in the case of Sawhney Export House (P) Ltd. v. Commissioner of Customs, New Delhi reported in 1999 (113) E.L.T. 811 (Tribunal) wherein under similar circumstances the Tribunal has ordered for refund to the appellants along with interest and has also observed that in failure on the part of the Revenue to implement the Tribunal's Order, the interest po....