2014 (9) TMI 984 - AT - Customs

Implementation of order - refund claim - Refund granted to appellant with consequential relief 2013 (11) TMI 387 - CESTAT MUMBAI - Held that - As the appeal has been allowed in appellant s favour with consequential relief, it was incumbent upon the Revenue to refund the amount deposited during the investigation. It appears that the Revenue has not refunded the amount on the ground that the appellant has to file a refund application. As per the C.B.E. & C. Circular in this regard, if the refund is due to the appellant of a pre-deposit made, there is no need to file any refund claim; only a simple letter would suffice. - appellant has written a letter dated 8-7-2013 seeking refund of the amount which has been acknowledged by the department on 16-7-2013. Therefore, on the strength of the said letter alone, the department should have refunded the amount to the appellant - Decided in favour of assessee.

Summary

Issues Involved:
1. Implementation of Tribunal's order for refund of pre-deposit amount.

Analysis:
The appellant filed a miscellaneous application seeking the implementation of the Tribunal's order dated 5-3-2013, which allowed the appellant's appeal with consequential relief by setting aside the Order-in-Original No. 95/2012 passed by the Commissioner of Customs. The appellant requested a direction for the refund of the amount of Rs. 64,03,603/- deposited during the investigation proceedings on 2-1-2010. The Revenue had not refunded the amount despite the Tribunal's directions for consequential relief. The Additional Commissioner representing the Revenue confirmed the appellant's submissions. The Tribunal noted that as the appeal was allowed in the appellant's favor with consequential relief, it was the Revenue's obligation to refund the deposited amount. The Revenue's failure to refund was based on the requirement for the appellant to file a refund application. However, as per the C.B.E. & C. Circular, a simple letter from the appellant would suffice for refund if it is due for a pre-deposit made. The appellant had written a letter dated 8-7-2013 seeking a refund, which was acknowledged by the department on 16-7-2013. Therefore, the Tribunal directed the Commissioner of Customs, Nhava Sheva, to refund the pre-deposit amount made by the appellant within fifteen days from the date of the order, along with interest as per the law. The order was to be given dasti.