2014 (12) TMI 616 - AT - Customs

Refund of excess amount after reduction of penalty from ₹ 5,00,000/- to ₹ 1,00,000/- - 3 years passed but balance amount not refunded - Held that - It is indeed most unfortunate that the department has not even cared to reply to any letter of the appellant seeking refund consequent to the order of this Tribunal. Therefore, I am constrained to order that the refund be sanctioned within 45 days of the receipt of this order failing which the Tribunal may have to consider contempt proceedings against the sanctioning authority. - Decided in favour of assessee.

Summary

The appellants filed a Miscellaneous application seeking refund of penalty reduced from Rs. 5,00,000 to Rs. 1,00,000. The department failed to refund the balance amount of Rs. 4,00,000 despite multiple letters. The Tribunal ordered the refund to be sanctioned within 45 days, warning of contempt proceedings if not complied by 02.01.2015.