TMI Blog2021 (1) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Advocate has submitted that the sale proceeds have been handed over. He further brings to my notice that Deputy Commissioner, Lucknow has passed an order dated 05 March, 2020 to refund the sale proceeds but refusing to pay the interest. On being questioned, he fairly agrees that the said order of the Deputy Commissioner is an appealable order and he will file an appeal thereagainst. However, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Advocate Present for the Respondent: Shri B K Jain, AR ORDER PER ARCHANA WADHWA: After hearing both the sides duly represented by Shri A P Mathur, learned Advocate appearing for the appellant and Shri B K Jain, learned AR, I note that the appellants appeal was allowed through Final Order No. 71972/2019 dated 06 December, 2019 with consequential relief to them. As a result, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has refunded the sale proceeds of the betul nuts but without interest and has not taken any action for release of the seized trucks, the applicant has filed the present application for payment of interest as also for release of the trucks. 4. Learned Advocate submits that inspite of appellant approaching the Revenue number of times, no further action stand taken by the Revenue for release of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order of the Deputy Commissioner is an appealable order and he will file an appeal thereagainst. However, as regards the release of pre-deposit and trucks, he submits that appropriate directions be issued. 7. Inasmuch as the Tribunal directed the Revenue to pay the interest as per the provisions of law and the Deputy Commissioner has passed an appealable order not paying interest, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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