9911796707
TMI Blog2019 (1) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... sifiable under 8503 and not under 8544. Therefore, the Tribunal allowed the appeal with consequential relief. There is no dispute that the above said order of the Tribunal has become final, as no further appeal is filed by the Revenue against the said order. When such being the position, more particularly, when the classification issue has reached its finality in favour of the petitioner, there is no justification on the part of the respondents in keeping the refund claim of the petitioner pending all these years. The writ petition is disposed of with a direction to the respondents to pass orders on the refund claim filed by the petitioner, based on the order already passed by the CESTAT as well as the notification issued by the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and remanded the matter back to the Assistant Commissioner to decide the original application dated 27-8-1994. The Assistant Commissioner reconsidered the application and found that the goods were rightly classified under Tariff 8544. Thus, the said authority rejected the claim of the petitioner once again. The appeal filed by the petitioner before the First Appellate Authority also was rejected. However, further appeal filed before the CESTAT ended in favour of the petitioner on 2-3-2016. The CESTAT found that the goods imported under the Bills of entries are epoxy stator coils classifiable under 8503 not under 8544. The CESTAT also observed that the Authorities will settle the legitimate refund claim of the petitioner on receipt of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced copy of the said notification for the perusal of this Court. 5. Learned Counsel for the respondents, on the other hand, submitted that the petitioner was already issued with notice on several occasions in pursuant to the order passed by the CESTAT to come and clarify as to the relevant notification, under which the petitioner makes such refund claim. He further contended that last of such notice was issued to the petitioner on 25-2-2018 and therefore, it is for the petitioner to appear and clarify the position. 6. Heard both sides and perused the materials placed before this Court. 7. The petitioner imported an item called Epoxy stator coil for their power plant vide Bills of entry dated 25-8-1994 and 27-8-1994. At the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the impugned order is set aside and appeal is allowed with consequential relief. 8. Before parting we observe that this case pertains to 1990 and for 15 years it is moved to various appellate levels and this is the third round of litigation and wherein at the first round the dispute reached up to the Hon ble Supreme Court and the Apex Court allowed their appeal and remanded to the Asst. Commissioner to decide the refund application. Considering the period of 15 years time to reach the final stage and also considering the appellant is a State PSU, Karnataka Power Corporation Ltd., we expect the authorities below to settle their legitimate refund claim on receipt of this order. 8. There is no dispute that the above said order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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