2010 (1) TMI 1000

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....pplications filed by the respondents in the appeals. The Revenue's appeals against grant of refund to the respondents by the lower appellate authority were rejected by this Tribunal vide Order Nos. A/344-345/2008 dated 1-2-2008 [2008 (230) E.L.T. 681 (Tri.)]. In the result, the Department became liable to implement the order of the lower appellate authority. As per the said order, the respondents ....

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....pted the parties to renew their request. Accordingly, in letters dated 22-6-2009, both the parties requested the Commissioner and his Deputy for early decision on their claim for interest on the refunded amounts. It appears from the records that these letters were received by the refund section of the Customs House on 29-6-2009. The parties, however, did not get any relief and consequently they fi....

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....r has understood the implications of the orders of the lower appellate authority, which have got to be implemented. Accordingly, he seeks a period of two months for disposing of the respondents' claim for interest on the amounts refunded to them. After hearing the consultant for the respondents, I am inclined to grant the above prayer of the Assistant Commissioner. Accordingly, the Assistant Commi....