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2007 (11) TMI 197

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..... [Order per : T.K. Jayaraman, Member (T)]. - 1. This miscellaneous application has been filed by the appellants in respect of the Final Order No.448/2005 dated 30-3-2005 [2005 (185) E.L.T. 269 (Tri.)] passed by this Bench. 2. Shri B.V. Kumar the learned advocate appeared on behalf of the appellant. And Shri K. Sambi Reddy learned JDR for the revenue. 3. We heard both sides. The learned advocate brought to our notice that in terms of the Final Order No. 448/2005, dated 30-3-2005 [2005 (185) E.L.T. 269 (Tri.)] passed by this Bench, the appellants are entitled for consequential relief by way of refund of extra duty deposit paid by them amounting to Rs.3,24,91,954/- and also an amount of Rs.45,00,000/- pre-deposited by them in term .....

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..... Additional commissioner in his letter dated 7-9-2006 directed the applicants to file fresh refund claim along with finalized bills of entry, TR 6 challans and other documents for processing the refund claim. The Department informed the applicant that the earlier refund application dated 7-7-2005 was returned along with the documents. But the applicant in their letter dated 3-10-2006, informed the Assistant Commissioner, Air Cargo Complex, Bangalore that the said bills of entry, TR 6 challans and other documents had not been retuned to them by the Department vide their letter dated 5-8-2006. It is informed by the learned advocate that there is no response from the department to the subsequent reminder sent by the applicants. Therefore, the .....

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..... riod of 3 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 the default will entail an interest liability if such liability accrues by reason of any order of the CESTAT. Such orders will have to be complied with and it may be recoverable from the concerned officers" In view of the clear cut directions of the Board, the respondent is directed to implement the Tribunal's order without further delay by granting the refund due to the party along with interest in accordance with law. The relief should be granted to the party/applicant in any case within a period of one month from the date of receipt of this Orde .....

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