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TMI Blog2009 (1) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... ner’s order and directing disposal of the refund claim of customs duty paid u/s 125(1) and (2) at the time of seeking provisional release of the goods - 340 of 2008 - - - Dated:- 22-1-2009 - D. A. MEHTA and ABHILASHA KUMARI JJ. Mr. A.Y. Kogje for the Appellant. None for the Respondent. ORDER SMT. JUSTICE ABHILASHA KUMARI - The appellant-Revenue has preferred this Appeal aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner (Appeals), directing disposal of the refund claim of customs duty paid under Section 125(1) and (2) of the Customs Act, 1962 at the time of seeking provisional release of the goods?" 2. The respondent-assessee is a 100% Export Oriented Unit(EOU) having its Unit at Surat. By order dated 31-10-2003, the adjudicating authority ordered confiscation of goods from the prem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. He has submitted that as the issue regarding setting aside the confiscation is open before the court in the Tax Appeal filed by the appellant, the Tribunal could not have given a direction that the application for refund of duty paid by the respondent, be considered and disposed of, as per direction contained in order of the Commissioner(Appeals), dated 30-03-2007. Learned counsel for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive, in the absence of a specific direction to that effect. The order dated 21-12-2006 of the Tribunal has been passed on the merits of the case, whereas the application for refund of duty has been filed consequent upon setting aside the confiscation of goods. The Tribunal has merely directed that the application for refund of duty paid by the respondent be considered and disposed of, and the dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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