2021 (7) TMI 1152

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....tly directing the first respondent to disburse interest on delayed disbursal of refund to the tune of Rs. 35,93,64,311/- to the petitioner as computed vide letter, dated 31.12.2020 in terms of the order dated 01.10.2020 passed by this Honourable Court in W.P(MD)No.12969 of 2020 and the Commissioner (Appeals), vide order-in-Appeal No.12969-TTN(Cus) dated 18.02.2020. 2. The brief facts of the case are as follows: The petitioner Company has the manufacturing facilities at Tuticorin, Tamil Nadu and is manufacturing Copper Cathodes, Wire, Rods etc., and is importing raw materials from outside India. While the matter stood thus, the petitioner had paid excess customs duty to the tune of Rs. 35,93,64, 311/-, for which, it had been held to be ent....

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....e by the petitioner, earlier a writ petition in W.P(MD)No.12969 of 2020 was filed and this Court vide order dated 01.10.2020, has specifically directed the respondents to disburse the refund due to the petitioner at the applicable rates of interest. The relevant portion of the said order is extracted hereunder: "6. At this stage, the learned counsel appearing for the petitioner drew my attention to Circular bearing No.276/186/2015-CX.8A dated 01.06.2015 issued by the Government of India. It reads as follows:- "Circular: 276/186/2015-CX.8A dated 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-C....

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....filed against the order diving the relief, unless stay order has been obtained. It would be the responsibility of the concerned Commissioner to obtain stay order expeditiously where the orders passed by Commissioner (Appeals) suffer from serious infirmities and it involves grant of heavy refunds. (Emphasis supplied) 3. The refund etc. allowed in such cases would be subject to the outcome of the appeal. 4. You are accordingly directed that Board's Instruction 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....