2009 (5) TMI 756

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..... Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  In this case, vide Final Order No. 782/06 dt. 25-8-06, [2006 (204) E.L.T. 493 (Tri.)] the Tribunal after being satisfied as to the maintainability of the claim for refund filed by the assessees, proceeded to consider the question as to whether the claim was liable to be rejected on merits. The Tribunal was satisfied that cond .....

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..... ght of Priya Blue Industries v. Commissioner of Customs, 2004 (172) E.L.T. 145 (S.C.), the refund claim could not be considered. 2. We have heard both sides on the application filed by the importers for implementation of the Tribunal's order dt. 25-8-06. Before the Tribunal, the ld. JCDR had raised the issue of maintainability of refund without first successfully challenging the assessment. .....

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..... ion but to carry out the direction and implement the Tribunal's order. We also note that CBEC Circular No. 398/31/98-CX., dt. 2-6-98 directs that refund claims should be expeditiously disposed of within a period of 3 months from the date of receipt of application. 3. We, therefore, direct the authorities below to implement our order by taking over the surrendered goods under Surrender Certif .....

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