TMI Blog2015 (10) TMI 2084X X X X Extracts X X X X X X X X Extracts X X X X ..... peal No. C/465/2011-Mum - - - Dated:- 24-7-2015 - P. S. Pruthi, Member (T) And Ramesh Nair, Member (J), JJ. For the Petitioner : Ms. Srinidhi Ganeshan, Adv For the Respondent : Shri M. K. Sarangi Jt. Commissioner (A.R.) ORDER Per: Ramesh Nair The miscellaneous application was filed by the applicant for implementation of this Tribunal'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 thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. We have carefully considered the submission made by both the sides. We find that this Tribunal has passed the 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 all aware the CESTAT has in a number of such cases awarded interest on pre-deposits where its orders have not been implemented and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners under your jurisdiction should be advised that similar matters pending in the High Courts must be withdrawn and compliance reported. The board has also decided to implement the CESTAT Orders already passed for payment of interest and the interest payable shall be paid forthwith. From the above instruction of the Board it is very clear 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 as held by the Hon'ble Supreme Court in the following judgments; (i) Ranadey Micronutrients Vs. Collector of Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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