Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2006 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (2) TMI 316 - AT - Central ExciseRefund consequent to finalisation of provisional assessment - non speaking order - HELD THAT:- The appellants were repeatedly approaching the Assistant Commissioner for grant of the refund. However, while granting the refund a part of the amount was ordered to be credited to RG 23A Part-II Account. The authorities have not heeded to the request of the appellant that the amount should be paid in cash/cheque as the unit was closed. The attitude of the Departmental Authorities appears to be very negative and unsympathetic. Various decisions are available holding that refund is to be given in cash where the assessee is not in a position to utilise the refund granted in credit account. The Commissioner (Appeals) also has not examined the issue in the proper perspective. We find that when the Commissioner (Appeals) granted relief to the appellants in his order dated 10-7-2003, the department, filed a stay application but the Tribunal rejected departmental request for stay. Inspite of the above fact, the department has not sanctioned the full refund due to the appellants on some pretext or the other. The entire sequence of events in this sorry episode is a sad commentary on the working of the Central Excise Department. We hope that this would be well taken by the powers that be to initiate remedial action. Thus, we allow the appeal with consequential relief.
|