2008 (8) TMI 640 - AT - Central Excise

Summary

Issues: Department's application for recall of Misc. Order No. 191/08 and extension of time for refund grant.

In the judgment by the Appellate Tribunal CESTAT, CHENNAI, the department filed an application seeking to recall Misc. Order No. 191/08 or extend the time for granting a refund to the respondents following Final Order No. 1292/2007. The department had previously challenged Misc. Order No. 191/08 in the Hon'ble High Court, but the challenge was dismissed, affirming the order. The alternative request was for an extension of time, which the department sought, but the tribunal noted that an appeal by the department against the final order was pending before the High Court. The High Court emphasized the department's obligation to implement the final order despite the pending appeal. Consequently, the tribunal declined the long extension sought by the department and directed the refund to be granted to the respondents within 7 days of receiving a certified copy of the order. The tribunal allowed the department's application only to the extent of granting the refund within the specified timeframe. The judgment was dictated and pronounced in open court.