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2015 (10) TMI 2084 - CESTAT MUMBAI

2015 (10) TMI 2084 - CESTAT MUMBAI - TMI - Denial of refund claim - Refund granted by Tribunal's previous order - Held that:- if the Revenue is unable to obtain a stay within 3 months then refund should be granted. In the present case, it is admitted position that the Hon'ble Supreme Court has not granted the stay. In such situation, the respondent is bound to follow the Board's Circular - following the Board Circular dt. 8.12.2004, the respondent should have implemented the Tribunal's order imm .....

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unal's Order No. A/101-107/13/CSTB/C-I dt. 7.11.2012. 2. Ms. Srinidhi Ganeshan Ld. Advocate for the applicant submits that this Tribunal has passed order on 7.11.2012 by which the classification of the imported vessel has been decided in their favour and consequently refund arises for the amount of differential duty which was paid along with interest. It is her submission that though the department has filed an appeal challenging this Tribunal's order dt. 7.11.2012 before the Hon'ble .....

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gh the department has filed appeal before the Hon'ble Supreme Court but even after lapse of 2 years no stay has been obtained by the department. Therefore, as per the Board's Circular dt. 8.12.2004 the refund must be granted to the applicant by implementation of this Tribunal's Order dt. 7.11.2012. 3. On the other hand, Shri M.K. Sarangi Ld. Jt. Commissioner (A.R.) appearing for the Revenue submits that the department's appeal has been admitted in the Hon'ble Supreme Court an .....

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final Order no. A/101-107/13/CSTB/C-I dt. 7.11.2012. Though, the Revenue has filed the appeal before the Hon'ble Supreme Court but despite the stay application before the Hon'ble Supreme Court no stay was granted to the Department form the operation of this Tribunal Order dated 7.11.2012. As regards the refund amount deposited during the proceedings the board has issued a guideline under it's Circular dt. 8.12.2004, the relevant paras of the Circular are reproduced below: As we are .....

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. 275/37/2000-CX.8A dated 2-1.2002, as to the modalities for return of the pre-deposits are reiterated. It is again reiterated that in terms of Hon'ble Supreme Court's order such pre-deposit must be returned within 3 months from the date of the order passed by the Appellate Tribunal/Court or other Final Authority unless there is a stay on the order of the Final Authority/CESTAT/Court, by a superior Court. Delay beyond this period of three months in such cases will be viewed adversely and .....

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