9911796707
TMI Blog2007 (11) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the appellants in respect of the Final Order No.448/2005 dated 30-3-2005 [2005 (185) E.L.T. 269 (Tri.)] passed by this Bench. 2. Shri B.V. Kumar the learned advocate appeared on behalf of the appellant. And Shri K. Sambi Reddy learned JDR for the revenue. 3. We heard both sides. The learned advocate brought to our notice that in terms of the Final Order No. 448/2005, dated 30-3-2005 [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the period from December 98 to December 2002 and requested for the finalization of assessment and refund of the amount. Further, they informed, for the subsequent period from January 2003 to March 2005, the assessments had already been completed and the relevant documents have been submitted along with the refund application. They claimed refund of Rs.45,00,000/- which was paid in terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier refund application dated 7-7-2005 was returned along with the documents. But the applicant in their letter dated 3-10-2006, informed the Assistant Commissioner, Air Cargo Complex, Bangalore that the said bills of entry, TR 6 challans and other documents had not been retuned to them by the Department vide their letter dated 5-8-2006. It is informed by the learned advocate that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On a very careful consideration of the issue, we find that in terms of the said final order of the Tribunal, the appellants are entitled for the benefit. The final order was passed on 30-3-2005. The refund due to the party, both the extra duty deposited and also the pre-deposit should have been returned to the applicant within a reasonable period of time taking the minimum time required for proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cut directions of the Board, the respondent is directed to implement the Tribunal's order without further delay by granting the refund due to the party along with interest in accordance with law. The relief should be granted to the party/applicant in any case within a period of one month from the date of receipt of this Order. The miscellaneous application is thus allowed. (Pronounced in open Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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