2003 (6) TMI 28

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....e K.K. Usha, President]. - The applicant in the above miscellaneous application submits that pursuant to the final order passed by this Tribunal dated 20-6-1996 reported as Indian Thermoplastic (P) Ltd. v. Collector of Customs, Kandla - 1996 (87) E.L.T. 536 they are entitled to the return of the following amounts : (i) Excess customs duty realized by the Deptt. during investigation stages ....

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....davit dated 2-6-2003. The deponent does not give the date on which he took charge as Commissioner of Customs, Kandla. He referred to the names and designations of the officers who were in charge during the relevant period. We are not prima facie satisfied with the explanation offered in the affidavit for the inordinate delay in implementing the order passed by this Tribunal on 20-6-96. But from th....

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....n a number of similar applications that the applicants are entitled to interest on the amount to be returned. Under similar circumstances in Misc. Order No. 78/2003/NB(A) dated 1-5-2003 we have referred to and followed the decision of the Supreme Court in Kuil Fireworks Industries v. CCE - 1997 (95) E.L.T. 3. We therefore direct the respondent to return the entire amount of Rs. 7,15,350 with inter....