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2015 (10) TMI 2084 - AT - CustomsDenial of refund claim - Refund granted by Tribunal s previous order - Held that - if the Revenue is unable to obtain a stay within 3 months then refund should be granted. In the present case, it is admitted position that the Hon ble Supreme Court has not granted the stay. In such situation, the respondent is bound to follow the Board s Circular - following the Board Circular dt. 8.12.2004, the respondent should have implemented the Tribunal s order immediately on completion of 3 moths and refund along with interest should have been disposed of - Decided in favour of assessee.
Issues: Implementation of Tribunal's Order for refund of differential duty paid with interest.
In this judgment by the Appellate Tribunal CESTAT MUMBAI, the applicant filed a miscellaneous application seeking the implementation of the Tribunal's Order No. A/101-107/13/CSTB/C-I dated 7.11.2012, which favored the classification of the imported vessel in their favor, leading to a refund of the differential duty paid along with interest. The applicant argued that despite the department filing an appeal challenging the Tribunal's order before the Hon'ble Supreme Court, no stay had been granted even after 2 years, as per the Board's Circular No. 802/35/2004-CX. The applicant contended that the refund should be granted as per the Circular within 3 months of the final order. On the other hand, the Revenue argued that the department's appeal was pending in the Supreme Court, and a fresh stay application had been filed, thus refund could not be sanctioned until the appeal's disposal. The Tribunal noted that despite the department's appeal, no stay had been granted by the Supreme Court on the Tribunal's order. Citing the Board's Circular, the Tribunal emphasized that if a stay is not obtained within 3 months, the refund should be granted. Referring to previous Supreme Court judgments, the Tribunal directed the respondent to implement the Tribunal's order for the refund within 2 months, in compliance with the law, and report the same by a specified date.
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