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2016 (3) TMI 470

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..... the Customs, Excise and Service Tax Appellate Tribunal, Chennai, the refund claim made by the petitioner shall be directed to be considered by the 1st respondent within a reasonable time. - Petition disposed of - W. P. No. 24291 of 2015 - - - Dated:- 7-9-2015 - R. Mahadevan, J. For the Appellant : Mr S Murugappan For the Respondent : Mr V Sundareswaran, SC ORDER This writ pe .....

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..... cials, who found that the capital goods imported vide bill of entry mentioned above was not available at the survey number mentioned in the bond executed by the petitioner firm and accordingly, on insistence, the petitioner paid a sum of ₹ 16,50,000/- towards duty and ₹ 12,33,580/- towards interest amount. Pursuant to the verification made by the District Revenue Intelligence officials .....

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..... t violated the conditions of the Notification No.44/2002 dated 19.04.2002 and allowed the appeal by order dated 11.07.2013. It is the further submission of the learned counsel for the petitioner that pursuant thereto, the petitioner firm filed refund application with the 1st respondent vide letter dated 22.10.2013 for sanction of refund amount of ₹ 37,08,580/- (D.D.No.394904 dated 05.09.2011 .....

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..... th regard to grant of stay by the Tribunal in the stay application filed along with the appeal by the department. Hence, the learned counsel for the petitioner has insisted to pass appropriate orders granting refund of the amount as claimed in the application of the petitioner dated 22.10.2013. 5. This Court heard the submissions made by the learned counsel on either side and perused the materi .....

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