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TMI Blog2017 (5) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected the application for refund of ₹ 4,11,365/- which was required to be allowed as consequence of the Final Order No.A/54767/2014 (BR) dated 11.12.2014 - Commissioner of Central Excise-Ghaziabad directed to implement said Final Order dated 11.12.2014 by refunding ₹ 4,11,365/- along with due interest as per law within a period of 60 days from the date of receipt of a copy of this o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l order dated 11.12.2014 wherein this Tribunal has held that the goods were initially kept in the warehouse under Section 49 of the Customs Act, 1962 and therefore, they continue under the same set of proceedings and allowed the appeal, filed by appellant. Subsequently, the appellant appeared before the authority requesting consequential refund of ₹ 4,11,365/- which was realised by the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority through Order-in-Original dated 15.03.2016 rejected the said refund claim. The applicant contended that the rejection of refund of ₹ 4,11,365/- amounts not honoring of the Order passed by this Tribunal without challenging the same. 3. The appellant/applicant in para-12 of the present application have contended that this Tribunal have categorically concluded that goods were ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the said comments submitted by revenue through said letter dated 28.03.2017. 7. Heaving considered the rival submissions, I find that there was error on the part of Shri N.B. Shukla, Assistant Commissioner, Central Excise Division-II, Ghaziabad who has rejected the application for refund of ₹ 4,11,365/- which was required to be allowed as consequence of the Final Order No.A/54767/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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