2008 (5) TMI 483

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....the Respondent. [Order per : P.G. Chacko, Member (J)].  - This application filed by the assessee is for implementation of 2008 (225) E.L.T. 134 (Tribunal) = final Order No. 1511/2007 dated 20-12-2007  passed by this Bench in the captioned appeal of the department. In the final order, whereby the Revenue's appeal was dismissed, the assessee was held eligible for refund of the Extra ....

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....the High Court against the Tribunal's final order were handed over to the counsel nominated by the Department of Legal Affairs, Branch Secretariat, Chennai and that the appeal along with stay application would be filed shortly. It is also pointed out that the Tribunal's final order was received by the Commissionerate on 14-1-2008 and that time was available up to 11-7-2008 for filing appeal. It is....

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....lowed by the Madras High Court in S. Parameswaran  v. Secretary, Ministry of Finance, 2006 (204) E.L.T. 386 (Mad.) =  2006 (4) S.T.R. 406 (Mad). The Hon'ble Supreme Court, in the cited case, held that, where excess tax was collected or any amount was withheld from an assessee without the authority of the law, the Revenue must compensate the assessee. It was, further, held that such compe....

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....ed. Their appeal was ultimately dismissed on merits vide Final Order No. 1511/2007 ibid, from which the consequential benefit of refund of EDD along with interest thereon for the delay of refund accrued to the assessee. Our final order was received by the department, admittedly, on 14-1-2008. Nearly 4 months have elapsed since then. Any appeal is yet to be filed. In the circumstances, we are incli....