TMI Blog2015 (11) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs was returned on 7.4.2014 for discrepancies such as incomplete refund application, requirement of unjust enrichment certificate from Chartered Accountant and original copies of Bills of Entry and original TR 6 challans. The applicant wrote to the Commissioner on 23.6.2014 stating that the department should have refunded the entire amount suo moto, which was deposited as pre-deposit in terms of Section 129E of the Act or as attachment of their amount lying with mutual funds. Applicant also made reference to CBEC Circular No. 275/37-/CX BA dt. 2.1.2002 which states that refund application under Section 27(1) should not be insisted upon in such cases. In the Circular it was also directed that Bank guarantees in lieu of cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard should be paid by the adjudicating authorities and the appellate authorities to the requirement of judicial discipline and the need for giving effect to the order of the higher appellate authorities which are binding on them. It was he 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. In the present case we find that the refund application was duly submitted by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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