2000 (10) TMI 372 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Calcutta directed the Revenue to comply with the Tribunal's order for refund of Rs. 4.20 lakhs to the appellants within a specified period. The Revenue failed to implement the order, citing rejection of refund by the Deputy Commissioner as time-barred. The Tribunal found the Deputy Commissioner's rejection unjustified and ordered the Revenue to grant the refund with interest within one month.