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2015 (11) TMI 1150 - AT - CustomsRefund claim - unjust enrichment - Held that:- the mere fact that the order of the appellate authorities is not "acceptable" to the department-in itself an objectionable phrase - and is the subject-matter of an appeal can furnish no ground for not following it unless its operation has been suspended by a competent Court. It this healthy rule is not followed, the result will only be undue harassment to assesses and chaos in administration of tax laws Refund application was duly submitted by the appellant on 23.6.2014. A certificate regarding unjust enrichment from the Chartered Accountant was also submitted. The original/duplicate copies of Bills of Entries were stated to have been submitted with the appraiser vide letter dt. 15.9.2005. The Original TR-6 Challans evidencing payment of ₹ 2 Crores were also submitted along with the communication from the Department regarding attachment and subsequent encashment by them of the mutual fund units possessed by the appellant. All the documents having been submitted, the authorities are required to follow the CBEC instructions referred to above. We do not know if they have obtained CBEC instructions not to implement the Tribunal Order of 10.4.2013 granting consequential relief. More than two years have passed but relief has not been given to the appellant in defiance of CBEC Order and Supreme Court decision - Therefore in terms of Rule 40 & 41 of the CESTAT (Procedure) Rules, 1982, we direct the Assistant Commissioner to comply with the Tribunal Order within 60 days of the receipt of this order, to secure the ends of justice. - Appeal disposed of.
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