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Implementation of tribunal's final order for refund of Extra Duty Deposit (EDD) and interest under Section 27A of the Customs Act. Analysis: The application filed by the assessee sought implementation of the tribunal's final order for refund of EDD and interest under Section 27A of the Customs Act. The tribunal's earlier final order had dismissed the Revenue's appeal, holding the assessee eligible for the refund of EDD and interest for the delay in refund. Despite the department's intention to file an appeal and seek a stay on the tribunal's order, the assessee pressed for the implementation of the order. The consultant for the assessee argued that even in cases where an appeal is filed but no stay is obtained, the tribunal's order should be implemented, citing relevant legal precedents such as the Supreme Court's decision in Sandvik v. Commissioner of Income Tax and the Madras High Court's decision in S. Parameswaran v. Secretary, Ministry of Finance. The tribunal noted that the Revenue had not filed an appeal despite the passage of nearly four months since receiving the final order. Consequently, the tribunal allowed the assessee's application and directed the original authority to pay the assessee interest on the duty amount in accordance with Section 27A of the Customs Act within 30 days of receiving a certified copy of the tribunal's order. This decision was based on the principle that where excess tax was collected or any amount was withheld from an assessee without legal authority, the Revenue must compensate the assessee, including the payment of interest, as established in relevant legal judgments and circulars issued by the Central Board of Excise and Customs (CBEC). The tribunal's decision emphasized the importance of timely implementation of orders and the obligation of the Revenue to compensate the assessee for any undue delay or withholding of refunds.
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