2000 (7) TMI 119 - AT - Central Excise

Summary

Issues:
1. Refund claim rejection based on time-bar under Section 11B of the Act.
2. Inaction of authorities in implementing Tribunal's order.
3. Requirement of filing a fresh application for claiming refund.
4. Failure to comply with Tribunal's orders dated 3-10-1997 and 29-12-1999.
5. Central Excise authorities insisting on a refund claim despite Tribunal's directions.

Analysis:

Issue 1: Refund claim rejection based on time-bar under Section 11B of the Act
The appellants filed a claim for return of the National Savings Certificate (NSC) and a sum of Rs. 2,17,389.00 pursuant to a Final Order of the Tribunal. The Assistant Commissioner rejected the claim citing time-bar under Section 11B of the Act. The appellants approached the Tribunal for redressal, and the Tribunal directed the Assistant Commissioner to refund the amount and return the NSC within 3 months, emphasizing compliance with the Tribunal's order.

Issue 2: Inaction of authorities in implementing Tribunal's order
Despite the Tribunal's order, the Deputy Commissioner asked the party to file a 'fresh' application for claiming 'refund' and provide evidence to rebut the presumption under Section 12B of the Central Excise Act. Dissatisfied with the inaction, the party filed another application before the Tribunal seeking implementation of the previous orders.

Issue 3: Requirement of filing a fresh application for claiming refund
The Deputy Commissioner's request for a fresh application for claiming refund was deemed unnecessary by the Tribunal, as the earlier orders were clear regarding the return of the money and NSC, which did not fall under the category of a refund as per Central Excise law.

Issue 4: Failure to comply with Tribunal's orders dated 3-10-1997 and 29-12-1999
The Tribunal expressed dissatisfaction over the officers' inaction and directed the Deputy Commissioner to provide reasons for rejecting the claim and for not complying with the Tribunal's previous orders. The Tribunal highlighted the authorities' disregard for the Tribunal's directives, necessitating further intervention.

Issue 5: Central Excise authorities insisting on a refund claim despite Tribunal's directions
The Assistant Commissioner's report, deemed inadequate as an affidavit, reiterated the requirement for a refund claim under Section 11B of the Act, despite the Tribunal's clear instructions regarding the return of the money and NSC. The Tribunal criticized this stance as contrary to the rule of law and ordered the Assistant Commissioner to appear personally before the Tribunal to explain the non-compliance.

In conclusion, the Tribunal's detailed analysis and directives aimed to ensure the timely and appropriate implementation of its orders, emphasizing the importance of adherence to legal procedures and respect for judicial decisions by the concerned authorities.