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2014 (11) TMI 661 - CESTAT MUMBAIDelay in refund claim - Refund of pre deposit directed by this Tribunal - Order not complied with - Held that:- Revenue was present in the Court when the order was dictated. It was, therefore, his duty to intimate the same to the concerned authorities of the decision of this Tribunal. In any case, the said order dated 09/09/2014 was given as "Dasti". The learned AR also confirms that he had collected a copy of the order and had communicated the same to the respondent Commissioner of Customs, Nhava Sheva and therefore, the present letter dated 21/10/2014 is only a lame excuse for not implementing the directions of this Tribunal contained in the orders mentioned above. In any case, the order dated 05/03/2013 directing the refund was already available with the department for implementation. Commissioner of Customs (Import), Nhava Sheva is directed to show cause as to why contempt proceedings should not be initiated against him in accordance with the law for non-implementation of this Tribunal's orders - Decided in favour of assessee.
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