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Issues:
1. Implementation of Tribunal's order for refund by Customs Authorities. Analysis: The judgment revolves around a Miscellaneous Application filed by an applicant company seeking the implementation of an order passed by the Tribunal in their favor. The Tribunal had directed the Assistant Collector of Customs to quantify and grant the refund amount within three months from the date of the order. However, the Customs Authorities failed to comply with the order, prompting the applicant company to pursue the matter through various letters and reminders to the Commissioner of Customs, Calcutta. Despite multiple attempts by the applicant company, the authorities did not respond or take any action regarding the refund. The applicant company's consultant made several submissions before the Tribunal, highlighting the lack of response and implementation of the Tribunal's order by the Customs Authorities. The Tribunal noted the delay and non-compliance by the authorities, expressing disappointment at the disregard shown towards the Tribunal's orders. The Tribunal emphasized the importance of judicial discipline and the binding nature of higher appellate authorities' orders on the field formations. Despite recognizing the absence of a mechanism for the Tribunal to enforce its orders on the Department, the Tribunal acknowledged the applicant company's prolonged legal battle since 1984, culminating in a favorable order in 1995. In light of the extended litigation period and the failure of Customs Authorities to refund the amount due to the applicant company, the Tribunal allowed the Miscellaneous Application. The Tribunal directed the authorities to process the refund claim and pay the amount within one month from the date of the order. Expressing concerns over potential non-compliance, the Tribunal left the option open for the applicant company to seek redressal through legal avenues if the Department failed to adhere to the order. The Tribunal also instructed the Secretary (Revenue) and Member (L and J) of C.B.E.C., New Delhi, to receive a copy of the order for necessary action.
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