2007 (9) TMI 622

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....h, Advocate   For the Respondent: Shri A.K. Rastogi, DR    Per S.S. Kang : The applicant filed this application for implementation of the Final Order dated 27.3.2002. The matter was remanded to the adjudicating authority for ready reference in para-5 which is reproduced below:- The orders of the lower authorities are sustained in so far as the refund claim in respect of ....

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....of the applicant was decided by the adjudicating authority vide order dated 30.7.2007 and detailed order has been passed. The applicant relied upon the decision of the Tribunal in the case of GMMCO Ltd. Vs. CC reported in 2007 (214) ELT 353 to submit that the Tribunal has power to implement the orders.   3. I have gone through the decision relied upon by the applicant, the Tribunal held as....