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Issues involved: Application for refund of amount deposited during investigation, contention of refund application being barred by limitation, non-implementation of Tribunal's order for refund.
Summary: 1. The appellant filed an application for refund of Rs. 9,19,286/- deposited during investigation, which was allowed by the Kolkata Bench of the Tribunal. The Revenue's argument of limitation was rejected based on precedent cases. A miscellaneous application was filed for implementation of the refund order, which was allowed on the Commissioner's undertaking. However, despite this, no refund was made, leading to the current miscellaneous application. 2. During the hearing of the Miscellaneous Application, the Revenue failed to show any challenge to the Tribunal's order or obtaining a stay. The Tribunal agreed with the Kolkata Bench's decision that the applicant is entitled to the refund. The Respondent was directed to make the refund within one week, and interest u/s 11BB was to be applied on the refunded amount from the date of application till payment, to be paid within one month. 3. The miscellaneous application for refund was allowed as per the directions given above.
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