2010 (9) TMI 387

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..... as been issued to the petitioner - petitioner cannot be asked to wait for unusually long period to get the amount of refund as ordered by the Settlement Commission – Revenue directed to deposit the amount with the Court, so as to enable this Court to make interest bearing investment with any nationalised bank - interest at the rate of 10% per annum till deposit with this Court is made - 5500 of 2 .....

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..... rectification of the order. On being asked, we were shown a written request made to the Settlement Commission, Customs and Central Excise, Mumbai to rectify alleged mistake and the reminders issued in this behalf from time to time. Having seen the rectification request in the form of correspondence, we are surprised to see the procedure adopted by the Revenue in this behalf to seek rectification. .....

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..... the fact that as yet no notice of rectification prayer has been issued to the petitioner. The Settlement Commission is bound to take its own time, if at all the rectification application in the form of correspondence is to be entertained by the Commission. The petitioner cannot be asked to wait for unusually long period to get the amount of refund as ordered by the Settlement Commission vide its o .....

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