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2017 (11) TMI 557 - HC - CustomsInterest on delayed refund - relevant date - principles of natural justice - Held that: - It is true that while deciding the application for stay and/or for waiver, the Appellate Tribunal is not expected to write detailed Judgment. This Court has repeatedly held that prima facie consideration of merits of the case made out by the appellant is required to be made while deciding such application. It is true that the Appellate Tribunal is not expected to write elaborate Judgment for coming to the conclusion whether prima facie case exists or not. In the facts of the case, the order does not reflect the application of mind by the Appellate Tribunal as regards the existence of prima facie case or otherwise. The Appellate Tribunal has not done its duty and therefore, the application made by the appellant will have to be reconsidered by the Appellate Tribunal - appeal restored for reconsideration.
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