9911796707
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Issues:
Refund of pre-deposit amount, non-payment by Revenue, failure to follow Circulars, duty of Chief Commissioner, interest on delayed refunds. Analysis: In the judgment, the court addressed three Special Civil Applications concerning the refund of pre-deposit amounts following decisions in favor of the petitioners by the Commissioner (Appeals). The court noted the failure of the Revenue to make the required payments despite no stay orders being in place against the Commissioner's decisions. The court emphasized the entitlement of the petitioners to their deposited amounts and referred to a Supreme Court decision highlighting the duty of the Revenue to make payments in such cases. Regarding the delay in payments, the court highlighted Circulars issued by the Central Board of Direct Taxes emphasizing the prompt processing of refund claims within three months. Despite these directives, the Revenue officers were found to be withholding payments, leading the petitioners to seek court intervention. The court questioned the purpose behind the Revenue's delay in making payments to legitimate claimants, emphasizing the need for prompt action as required by the statute. The court directed the Chief Commissioner of Central Excise to conduct an inquiry into the matter and recover interest from the erring officer responsible for the delayed payments. This decision was based on the failure of Revenue officers to adhere to Circulars and promptly process refund claims, as highlighted by the Central Board of Direct Taxes. The court emphasized the importance of respecting these Circulars and held the Chief Commissioner accountable for taking necessary actions to ensure compliance. In conclusion, the court directed the respondents to make the payments within a fortnight as per the law, failing which interest would be calculated at the rate of 18% per annum. The petitions were allowed, the rule was made absolute, and no costs were imposed. The judgment underscored the importance of timely processing of refund claims, adherence to Circulars, and accountability of Revenue officers in fulfilling their duties promptly.
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