2010 (1) TMI 799

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..... y failed to sanction refund - No submissions have been made by the Commissioner or Assistant Commissioner concerned seeking extension of time for implementing the order of the Tribunal or explaining the reasons for non-implementation - Held that:- DR is not in a position to explain the reasons for non-sanction of the refund and no written submissions have been filed by the concerned Commissioner, .....

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..... ZB/AHD/2009, dated 16-6-2009, directed Commissioner (Appeals) to decide the appeal pending with him for almost eight years and it was informed by the Revenue that refund was not sanctioned since this appeal was pending. The appeal was decided in the month of September, in favour of the appellants and subsequently appellants approached this Tribunal for implementation of the order, by filing a misc .....

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..... oned. He was not able to say that, when the Assistant Commissioner was transferred and when was he relieved. He was also not in a position to explain why additional charge was not assigned to another Assistant Commissioner and why such Assistant Commissioner did not sanction the refund. No submissions have been made by the Commissioner or Assistant Commissioner concerned seeking extension of time .....

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