2020 (7) TMI 652

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M NATH and HONOURABLE MR. JUSTICE J.B. PARDIWALA Appearance: MR D K TRIVEDI(5283) for the Petitioner(s) No. 1,2 MR PARTH BHATT for the Respondent(s) No. 1,2   ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) 1. We have heard Mr. D.K.Trivedi, learned counsel for the petitioner and Shri Parth Bhatt, learned counsel appearing for the Department. 2. The CESTAT ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....owed by order dated 27.09.2019 by the Commissioner (Appeals) and the matter was remitted to the Assistant Commissioner to pay the refund amount along with interest. Thereafter, the Assistant Commissioner has not made payment so far. Aggrieved by the inaction and not receiving the refund, the petitioner has approached this Court by way of the present petition. 3. On the previous date i.e. 20.07.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....clearly held that the petitioner was entitled to refund of the amount, there was no reason for the assistant Commissioner to withhold the said amount by not making the payment of the petitioner and keeping it under "Consumer Welfare Fund" only on the pretext that the Department may in future file an appeal. No orders can be passed on the basis of apprehension or assumption that something may happe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e account of the Consumer Welfare Fund. However, after that date the petitioner should be entitled to higher rate of interest say 18% till the date of actual payment and the excess amount of interest so paid to be recovered from the officers found responsible for not making payment in time after due inquiry by the Department. Further, we are also of the view that the petitioner should be entitled ....