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TMI Blog2010 (9) TMI 1218X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest on the ground that the petitioner had not produced Export Obligation Discharge Certificate, especially, when the period of limitation to file appeal before the Customs, Excise and Service Tax Appellate Tribunal ( Tribunal for short) against the adverse order of the Commissioner (Appeals) had not expired. The said question was dealt with by this Court by judgment dated 19th December, 2009, the issue was answered against the Revenue and in favour of the petitioner, wherein the Revenue was directed return the amount of ₹ 2,85,47,277/- coercively collected from the petitioner with interest @ 6% per annum from the date of realization till payment. Accordingly, the amount of ₹ 2,85,47,277/- was refunded to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Tribunal. The petitioner was to prefer appeals against the orders of the Tribunal. Before expiry of appeal period Revenue Officers made coercive recovery from the petitioner in the sum of ₹ 1,99,77,907/-. According to the petitioner, the Revenue could not have coercively recovered the said dues from the petitioner since the appeal period had not expired. According to the petitioner, the Customs Officer came to the office of the petitioner and compelled them to part with two cheques one for ₹ 1,99,77,907/- in two sets of appeals which were to be filed and another cheque for ₹ 1,57,88,765/- towards their recovery involved in four appeals which were already filed and pending before the Tribunal for consideration for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Consequently, the Revenue is now demanding refund of ₹ 85,69,370/- from the petitioner. The prayer of the Revenue made in this behalf was prima facie; found to be justified as such by an order dated 12th August, 2010 this Court was pleased to direct the petitioner to deposit with this Court, the said amount of ₹ 85,69,370/-. Accordingly, the petitioner has deposited the said amount with this Court. Having heard the rival parties, the contention of the Revenue needs acceptance since they did not recover amount of interest they would be entitled to refund of that component. The Revenue would, therefore, be entitled to withdraw this amount of ₹ 85,69,370/- lying in deposit with this Court. 9. Having said so, the civil ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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