2003 (5) TMI 77

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..... Usha, President]. - The appellant in appeal No. E/1341/2001-A which was allowed by this Tribunal by Final Order dated 12-2-2002 filed a Miscellaneous Applications Nos. E/M/389, 390 & 391/2002-A on 23-10-2002 seeking directions to the respondent to implement the final order by granting refund. The complaint of the applicant is that the direction given by this Tribunal in the above Final Order, ap....

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....refund of Rs. 61.70 Lakhs on the ground of limitation. 3. We heard Shri A.N. Haksar, Sr. Counsel for the Revenue and Shri M. Chandrasekharan, Sr. Counsel, amicus curiae. 4. The facts stated above would prima facie show that the Commissioner, Customs and Central Excise, Ghaziabad has refused to implement the Final Order dated 12-2-2002 passed by this Tribunal. The order passed by the Dy. Comm....