2010 (1) TMI 1000 - AT - Customs

Summary

Issues:
1. Appeal against grant of refund
2. Departmental inaction on implementing tribunal's order
3. Claim for interest on refunded amounts
4. Delay in decision by Customs authorities

Analysis:
1. The Tribunal rejected Revenue's appeals against the grant of refund to the respondents by the lower appellate authority. The Department became liable to implement the lower appellate authority's order, entitling the respondents to a refund of duty with interest if due. Due to Departmental inaction, the respondents sought direction from the Tribunal for implementation. The Tribunal directed the Department to comply with the order within four weeks. Despite requests from both parties, there was no action by the Department, leading to the filing of applications.

2. The Deputy Commissioner of Customs was required to explain the inaction in implementing the Tribunal's order. The Assistant Commissioner admitted the inaction and apologized. The Assistant Commissioner requested a two-month period to dispose of the respondents' claim for interest. After hearing the consultant for the respondents, the Tribunal granted the Assistant Commissioner's request, directing the disposal of the claim within two months, ensuring both parties have a reasonable opportunity to be heard on the interest payment.

3. The Tribunal emphasized the importance of implementing the lower appellate authority's orders. The Assistant Commissioner was directed to expedite the decision on the interest claim, ensuring a fair hearing for both parties. The Tribunal acknowledged the delay caused by the Department's inaction and aimed to resolve the matter promptly.

4. The applications were disposed of based on the Assistant Commissioner's commitment to addressing the respondents' claim for interest within the specified period. The Tribunal's decision aimed to ensure timely resolution of the issue and uphold the principles of justice and compliance with legal orders.

Judgment Summary:
The Tribunal rejected Revenue's appeals, directing the Department to implement the lower appellate authority's order granting the respondents a refund of duty with interest. Due to Departmental inaction, the Tribunal intervened, directing the Assistant Commissioner to dispose of the interest claim within two months, ensuring a fair hearing for both parties. The Tribunal emphasized the importance of timely implementation of legal orders and resolved the matter to uphold justice and compliance.