TMI Blog2010 (5) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty paid on the goods exported. – Held that: the order dated 24.06.2008 passed by the Commissioner (Appeals) attained finality inasmuch as the Department did not carry the matter any further. It is, therefore, clear that the Assistant Commissioner had merely to comply with the directions given by the Commissioner (Appeals) in the appellate order dated 24.06.2008 and he was to merely carry out a ministerial function of computing the interest and making payment thereof. However, the Assistant Commissioner took it upon himself to examine the case as per his own understanding and, to our minds, has gone to the extent of overreaching the orders of his superior authority, that is, the Commissioner (Appeals). Once the Commissioner (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, Delhi-I on 24.06.2008. The petitioner also seeks a writ of mandamus or any other appropriate writ or direction directing the respondent No. 4 (Assistant Commissioner, Central Excise) to comply with the said order in appeal dated 24.06.2008 and to grant the statutory interest under Section 11BB of the Central Excise Act, 1944 on the delayed payment of rebate claims amounting to Rs 97,02,895/-. The petitioner has also prayed for costs. 3. We need not go into the intricacies of the issues involved on merits since we are only concerned with the question of the interest claim of Rs 97,02,895/- which has been rejected by the Assistant Commissioner by virtue of the impugned order-in-original. The relevant facts for this purpose are that by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt did not carry the matter any further. It is, therefore, clear that the Assistant Commissioner had merely to comply with the directions given by the Commissioner (Appeals) in the appellate order dated 24.06.2008 and he was to merely carry out a ministerial function of computing the interest and making payment thereof. However, the Assistant Commissioner took it upon himself to examine the case as per his own understanding and, to our minds, has gone to the extent of overreaching the orders of his superior authority, that is, the Commissioner (Appeals). Once the Commissioner (Appeals) had clearly directed the grant of refund along with the statutory interest thereon, the Assistant Commissioner was left with no power to go behind that order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more than three months from the date of filing of the rebate claim. However, keeping in view the cordial discussion held in your office on 03.08.2007 and on the assurance given by you and that further delay in grant of rebate will keep on adversely affecting our business, we as a token of good gesture hereby undertake to forego the interest involved in respect of the above referred rebate claims if:- (1) All the sixty one export rebate claims pertaining to export of menthol powder are sanctioned and released on or before August, 17, 2007; (2) All future export rebate claims for export of menthol powder, menthol crystals and peppermint oil will be sanctioned and released within statuary period provided under law. Thanking you You ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided under law. 8. From the above, it is clear that the undertaking to forego interest was not unconditional but was subject to the aforesaid two conditions. It is an admitted position that all the 61 export rebate claims were not sanctioned and released on or before 17.08.2007. We find from the order that 16 out of the 61 claims were sanctioned to the party on 16.08.2007 and the remaining were sanctioned on 24.08.2007. However, in respect of each and every of the 61 claims, the amounts were released after 17.08.2007. It is abundantly clear, in the backdrop of the aforesaid facts, that the conditions, on which the undertaking was predicated, have not been met by the revenue. Therefore, the revenue authorities could not hold the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eservedly by the subordinate authorities has been given a go-by by the Assistant Commissioner in rejecting the interest claim of Rs 97,02,895/- by virtue of the impugned order dated 30.03.2009. 10. Consequently, for all the reasons indicated above, the impugned order to the extent it rejects the interest claim of Rs 97,02,895/-, is set aside. The Assistant Commissioner is directed to comply with the orders passed by the Commissioner (Appeals) within two weeks from today. This writ petition is allowed to the aforesaid extent with costs, which we quantify at Rs 10,000/-, to be paid to the petitioner by the respondent Nos. 2-4 within two weeks from today. BADAR DURREZ AHMED, J V.K. JAIN, J - - TaxTMI - TMITax - Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
