Home Case Index All Cases Customs Customs + AT Customs - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 118 - CESTAT MUMBAIDenial of refund of pre deposit - Penalty waived by Tribunal [2013 (7) TMI 80 - CESTAT MUMBAI] - Held that:- It is observed that Revenue has retained the pre-deposit amount for more than 2 years after passing of the final order of this Tribunal for no reason. The Revenue neither filed an appeal against this Tribunal order nor obtained any stay, therefore, it is clear case of harassment to the assesse that the legitimate claim of the applicant has not been granted. Therefore, the Commissioner (Export), JNCH, Mumbai is directed to dispose of the claim of the applicants within a period of 1 month from the date of receipt of this order - Decided in favour of assessee.
|