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TMI Blog2017 (1) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... der within the scope of Section 128 of the Customs Act, 1962. Consequently, statutory provisions of Customs Act, 1962 for further proceedings before Commissioner (Appeals) is liable to be activated. It would, in the circumstances, be inappropriate for us to decide upon, or even render any observation on, adequacy of compliance with our orders - matter on remand - appeal disposed off. - C/465/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted to dispose of the refund claim in accordance with law within a period of two months and to report compliance by 5th October, 2015. Further extension up to 7th December, 2015 was granted at the request of Revenue as it was informed that an appeal had been filed before the Hon ble Supreme Court along with an application for stay which was reported to be pending for disposal. Ultimately, the dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 4. As it was the application for implementing the order that had been pending before us which, after reminders, led to this disposal to the detriment of the applicant by the rejection of the refund claim vide Order No. 68/Prov/CRARS/2015-16, dated 29th January, 2016, the applicant does not appear to have had an opportunity to seek available remedy under Section 128 of Customs Act, 1962. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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