2015 (11) TMI 1150

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and, Adv For the Respondent : Shri S J Sahu Assistant Commissioner (AR)   ORDER Per P S Pruthi Miscellaneous application is filed by the appellant for implementation of final order No. A/634-638/13/CSTB/C-I d. 10.4.2013 passed by the CESTAT Mumbai Bench. 2. The facts are that under an order passed by Commissioner, the value of goods imported by the applicant was enhanced. Du....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt and original copies of Bills of Entry and original TR 6 challans. The applicant wrote to the Commissioner on 23.6.2014 stating that the department should have refunded the entire amount suo moto, which was deposited as pre-deposit in terms of Section 129E of the Act or as attachment of their amount lying with mutual funds. Applicant also made reference to CBEC Circular No. 275/37-/CX BA dt. 2.1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ious judgments of the Tribunal holding a direct view where the Tribunal's order is not implemented. 3. This case has come up a few times. On 6.7.2015 we had asked the concerned officer to appear and explain why refund has not been sanctioned despite instructions of Board in such matters. We were informed that an appeal has been filed before the Supreme Court. Again when the case came up on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ceptable" to the department-in itself an objectionable phrase - and is the subject-matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent Court. It this healthy rule is not followed, the result will only be undue harassment to assesses and chaos in administration of tax laws." In the present case we find that the refund application was....