2016 (7) TMI 1062 - HC - Customs

Refund - despite the Petitioner having succeeded before the CESTAT which delivered an order in its favour on 8th March 2016 and despite reminders dated 21th April 2016 and 20th May 2016 the Respondents have not still made the refund - Held that - The Respondent is directed to decide the applications/representations made by the Petitioner on 21th April 2016 and 20th May 2016 (copies at Annexures P-4 and P-5) not later than four weeks from today. It is made clear that the refund should be given together with any interest that is due in accordance with law.

Summary

Issues: Refund of deposit pending appeal before CESTAT.

In the judgment delivered by the High Court, the petitioner sought the refund of Rs. 10 lakhs deposited pending a decision in an appeal before the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). Despite succeeding in the appeal before CESTAT and reminders sent to the respondents, the refund was not made. The respondent assured that a time-bound direction would be adhered to. The court directed the respondent to decide on the applications/representations within four weeks from the judgment date and to provide the refund along with any due interest as per the law. The decision was to be communicated to the petitioner within one week, allowing the petitioner to seek further legal remedy if aggrieved. The petition was disposed of accordingly, with the order to be communicated to the petitioner promptly.