2020 (10) TMI 776

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....-in-Original No.286 of 2018 dated 26.06.2018. This was challenged by the petitioner before the Commissioner of GST and Central Excise(Appeals) Coimbatore @ Tiruchirappalli. The appeal filed by the petitioner was allowed on 18.02.2020. The operative portion of the appellate authority's order reads as follows:- "The Appeal filed by the Appellant is allowed and the Order-in-Original No.286/2018 dated 26.06.2018 passed by the Assistant Commissioner of Customs(Refund), Custom House, Tuticorin(LAA) is set aside. The Appellant is eligible for refund of Rs. 32,18,00,042/-(Rupees Thirty Two Crore Eighteen Lakh and Forty Two Only) and Rs. 3,75,64,269/-(Rupees Three Crore Seventy Five Lakh Sixty Four Thousand Two Hundred and Sixty N....

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.... 01-Jun-2015 Refund/Rebate claim arising out of order of Commissioner/Commissioner (Appeals) not to be withheld unless stay order has been obtained. C.B.E. & C. Instruction F. No. 276/186/2015-CX.8A, dated 1-6-2015 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Proposal to file Special Leave Petition (SLP) against Order dated 11-3-2015 of the Hon'ble High Court of Karnataka in Writ Appeal No. 2769/2013 filed by M/s. Madura Coats Pvt. Ltd, Bengaluru [2015 (39) S.T.R. 188 (Kar.)] - Regarding. I am directed to refer to your SLP proposal C.No. IV/03/249/2013/ Legal ST II, dated 17-4-2015 and Chief Commissioner, Central E....

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....n on refund, which are self-contained and unambiguous should be followed meticulously. This issues with the approval of Chairman (EC)." 7. As rightly pointed out by the learned counsel appearing for the petitioner, if no interim order has been obtained by the department within a specified period, refund has to be allowed and of course the same will be subject to the outcome of the appeal. In the case on hand, the appellate authority passed the order dated 18.02.2020. We are now on 01.10.2020. More than seven full months have elapsed in the meanwhile. If the department was aggrieved, the department should have expeditiously filed an appeal and pursued the matter and obtained interim order. The petitioner cannot be made to wait in....