2000 (8) TMI 761 - AT - Central Excise

Summary

Issues:
1. Implementation of Tribunal's order for refund of duty amount.
2. Delay in granting the refund by the Revenue.
3. Failure of the concerned Assistant Commissioner to comply with the Tribunal's order.
4. Request for interest on the delayed refund amount.

Issue 1: Implementation of Tribunal's Order for Refund
The case involved a Miscellaneous Application for the implementation of the Tribunal's Order granting consequential reliefs to the applicants/appellants, entitling them to a refund of Rs. 1,10,000. The Revenue had filed a Reference Application, which was rejected, leading to the refund entitlement. Despite repeated letters from the appellants, the Revenue did not grant the refund, prompting the present Application.

Issue 2: Delay in Granting the Refund by the Revenue
The Tribunal directed the Department to grant the refund on multiple occasions, but the Revenue delayed compliance. The Revenue cited a Reference Application before the High Court as a reason for non-implementation of the Tribunal's Order. However, the Tribunal noted that there was no stay from the High Court and criticized the Revenue for the delay, emphasizing the need for prompt action to avoid additional interest payments.

Issue 3: Failure of the Concerned Assistant Commissioner to Comply
The Tribunal expressed dissatisfaction with the Assistant Commissioner's failure to implement the Tribunal's Order promptly. Despite repeated adjournments and lack of valid reasons for non-compliance, the Assistant Commissioner was seen as showing disrespect to the Tribunal's Order and delaying payment to the appellants.

Issue 4: Request for Interest on Delayed Refund Amount
Due to the prolonged delay in granting the refund, the Tribunal directed the Revenue to pay interest at a rate of 12% per annum from the date of expiry of three months from the passing of the Tribunal's Order. Citing a precedent case, the Tribunal emphasized the importance of timely refund disbursement and left it to the Revenue to decide on recovering the interest amount from the responsible party for the delay.

In conclusion, the Tribunal, noting the Revenue's failure to act promptly and responsibly, ordered the grant of the refund to the applicant firm along with interest, highlighting the significance of adherence to legal timelines and directives.