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TMI Blog2020 (10) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... and pursued the matter and obtained interim order. The petitioner cannot be made to wait indefinitely. The department cannot take its own sweet time to file the appeal and pursue the same. The department ought to have acted expeditiously in the matter. The respondents herein are directed to disburse the refund due to the petitioner at the applicable rates of interest. This refund shall be made within a period of four weeks from the date of receipt of a copy of this order - petition allowed. - W.P.(MD)No.12969 of 2020 - - - Dated:- 1-10-2020 - Honourable Mr. Justice G.R. Swaminathan For the Petitioner : Mr.Y.Prakash For the Respondents : Mr.B.Vijay Karthikeyan ORDER Heard the learned counsel appearing for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. The matter was directed to be called on 01.10.2020 (ie.) today. 5. I wanted the learned Standing counsel to get instructions as to whether any appeal has been filed questioning the appellate authority's order dated 18.02.2020 and if so, any interim order has been obtained. Today when the matter was taken up for hearing, the learned Standing counsel submitted that he has not obtained any written instruction from the respondents herein. However, the oral instructions given to him was that an appeal has been preferred before the CESTAT on 12.05.2020. He does not have any specific information as to whether the appeal has been numbered or not. But the position is that no interim order of stay has been produced before this Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vides as under :- (3) The cases where refund arises due to order of Commissioner (Appeals) or Commissioner of Central Excise/Customs and decision is taken to contest them before CEGAT. In such cases appeal/stay application should be filed expeditiously well before the expiry of stipulated period of three months (and not waiting for the last date of filing of appeal). However, no refund/rebate claim should be withheld on the ground that an appeal has been filed against the order diving the relief, unless stay order has been obtained. It would be the responsibility of the concerned Commissioner to obtain stay order expeditiously where the orders passed by Commissioner (Appeals) suffer from serious infirmities and it involves grant of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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