TMI Blog1994 (4) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... inal disposal of this appeal itself. 2.The appeal is preferred against the order dated 4-2-1994 passed in writ petition 14244 of 1992. Learned single Judge has allowed the writ petition in the following terms :- "From the above extract in the counter-affidavit, it will be seen that there is no averment to the effect that if the amount is paid now to the petitioner, it will be difficult for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m this date. The writ petition is allowed accordingly. No costs." It is not disputed before us that the observation contained in the order that the Tribunal has proceeded on the basis that there was no appeal preferred against the earlier order, is not correct, because there is such an appeal preferred before the CEGAT and that the appeal is pending. Further, learned single Judge has directed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seeking refund has to make an application in the prescribed form and that such an application has to be considered in accordance with the provisions contained in sub-section (2) of Section 11B of the Central Excises and Salt Act, 1944. 4.We may also point out here, as it is brought to our notice that in some cases, whenever a party has submitted a requisition for refund, it is not considered on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed, there is no question of refund. If it is dismissed, the respondent in the appeal who is the writ petitioner, is entitled to seek refund as per the provisions contained in Section 11B of the Act. In view of this, we modify the order of the learned single Judge in the following terms :- (a)The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi is directed to decide the Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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