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TMI Blog2014 (2) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... sibility of ensuring refund in accordance with the Circular of 8.12.2004 existed and the said refund had to be made within three months of the date of the order, i.e., 6th July, 2011. The department did not do so, compelling the petitioner to approach it for refund on 11.8.2012. Even if the arguments of limitation were to be accepted, the department could not have summarily rejected the application having regard to the duty cast upon it to ensure refund within three months. Claim of an individual whose amounts are retained without authority of law to seek refund or restitution cannot be rejected merely on the application of Section 27 - Decided in favour of assessee. - W. P. (C) 3636/2013 - - - Dated:- 29-1-2014 - S. Ravindra Bhat An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 6.7.2011, the CESTAT allowed the appeal pending before it and held that there was no evidence to show that the importer/petitioner had undervalued the goods as was alleged. The findings of the Tribunal in this regard are as follows: - 9. The test report shows that the sample was of mixture of different fatty acids therefore in these circumstances we find no ground to concludes that the importer had mis-declared the goods by declaring the same as Mixed Fatty Acid. In respect of valuation we find that the Revenue has enhanced the value on the basis of imports made as mentioned in annexure 3 4 of the Show Cause Notice. In these annexures the Palm Fatty Acid is imported at the lower price than declared by the importer. For example in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Board of Excise and Customs dated 8.12.2004 which categorically stated that in terms of the Supreme Court s order whenever the CESTAT or a final authority makes an order which requires return of pre-deposits or refunds, the same should be complied with within three months from the date of the order unless there is a stay. 6. The respondent contended that the order dated 17.11.2013 concludes the matter as against the petitioner and that its failure to apply for refund was fatal. It is also highlighted that the petitioner has an appellate remedy which it has chosen. Counsel, however, did not dispute that the order of the Tribunal dated 6.7.2011set aside the demand for differential duty in respect of which the sum of Rs. 47,14,188 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Accordingly, the contents of the Circular No. 275/37/2000- CX.8A dated 02.01.2002, as to the modalities for return of the preW. deposits are reiterated. It is again reiterated that in terms of Hon ble Supreme Court s order such pre-deposit must be returned within 3 months from the date of the order passed by the Appellate Tribunal/Court or other Final Authority unless there is a stay on the order of the Final Authority/CESTAT/Court, by a superior Court. 5. Delay beyond this period of three months in such cases will be viewed adversely and appropriate disciplinary action will be initiated against the concerned defaulting officers. All concerned are requested to note that default will entail an interest liability, if such liability accr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s become final. The provision relied upon by the Deputy Commissioner, i.e., Section 27 indicates that refund applications are to be made before the expiry of one year. In the present case, the department s responsibility of ensuring refund in accordance with the Circular of 8.12.2004 existed and the said refund had to be made within three months of the date of the order, i.e., 6th July, 2011. The department did not do so, compelling the petitioner to approach it for refund on 11.8.2012. Even if the arguments of limitation were to be accepted, the department could not have summarily rejected the application having regard to the duty cast upon it to ensure refund within three months. 10. In this Court s opinion, the claim of an individual w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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