1986 (12) TMI 34

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....Customs, Bombay. The application was made as the petitioners being importers were desirous to avail the benefit of Notification No. 71/85. The petitioners imported power project (including gas turbines) and were claiming advantage of Notification in respect of payment of duty. The Assistant Collector of Customs rejected the application by order dated June 5, 1985. The petitioners filed appeal befo....

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.... copies of which are annexed as Exps. 'H' and 'I' to the petition, and make the requisite refund. The petition was admitted on April 28, 1986 but interim relief of refund, as calculated by the petitioners, was not granted. The petitioners thereupon filed Appeal No. 384 of 1986 and the Division Bench passed order on May 2, 1986. In the meanwhile on April 3, 1986, the Department had filed Appeal No.....

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....t that the Tribunal had declined to grant stay of the enforcement of the order of the appellate authority, it is necessary for the Department to give effect to the order of the appellate Collector and pass fresh order of assessment and made refund of the excess recovered from the petitioners. It is obvious that the Department is bound to carry out the directions of the appellate Collector and ther....