2001 (10) TMI 875

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..... Negi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application by Shri Vijay Kumar Monga requesting for direction under Rule 41 of CEGAT (Procedure) Rules to the Dy. Commissioner, Central Excise Division-II, Ghaziabad to grant refund of Rs. 1 lakh with interest as consequent relief on account of his appeal being allowed by the Tribunal vide Final Order Nos.....

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....n the refund. In this regard he relied upon the decision of the Tribunal in the case of Sawhney Export House Pvt. Ltd. v. Commissioner of Customs - 1999 (113) E.L.T. 811 wherein the Tribunal observed that the Department has no justification in retaining the amount when the Tribunal quashed the proceeding of the authorities whereby enhanced the value of the imported goods. He submitted that the Tri....

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.... both the sides. It has not been disputed by the ld. Advocate that the refund claim was filed by them on 8-7-99 whereas the Tribunal's Final Order in their case was passed on 22-11-95. The Dy. Commissioner has rejected the refund claim after following the principles of natural justice i.e. after issuing the show cause notice and after affording the personal hearing to the appellant. The Dy. Commis....