1991 (2) TMI 125

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....ortion of the order reads as under : "The Respondents are hereby directed to refund to the Petitioner the sum of Rs. 1,90,541.92 being the excess basic customs duty recovered from the Petitioners in the matter, within 6 weeks from the submission of relevant documents to the Respondents. The Petitioner will record to the Respondents the date on which he submits the relevant documents to the Respondents. If the said amount is refunded to the Petitioner within the period of 6 weeks as aforesaid, the Petitioner will not insist on recovery of any interest on the said amount. If the amount is not refunded to the Petitioner within the period of 6 weeks as aforesaid, then the Respondents will pay interest at the rate of 12% per annum to....

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....t sworn on November 30, 1990, inter alia , claiming that the petitioner is in default as he has not submitted the relevant documents, viz. (1) original triplicate copy of duty bill, (2) working sheet showing the detailed calculation of refund due, (3) Custom attested invoice, and (4) Certificate from Central Excise Authority that the Importer has not availed of the proforma credit. It was claimed that in absence of these documents, it is not possible to grant any refund to the petitioner. Shri K.B. Khetrapal, Assistant Collector, also filed affidavit reiterating what is claimed by R.U. Pillai. 5. Motion reached hearing before us on January 18,1981 and at that time, Shri K.B. Khetrapal was present in Court and Shri Shringarpure, learned c....

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....R.P. Trehan is present in Court and Shri Shringarpure informs us that there is no defence as to why the payment was not made. Shri Shringarpure states that he has been instructed to claim that as the order passed on July 23, 1990 provides that in case of default in making refund within six weeks, the Department is liable to pay interest, the Department is not bound to make repayment and the default can be compensated only by payment of interest. We are aghast at the claim made by the respondents. It only establishes the wilful disobedience to the order. The direction to pay interest was only with a view that Department will not commit default and the Department cannot flout the orders of the Court by claiming that refund will not be granted....