Spl Industries Ltd. Vs. Commissioner of Central Excise

Spl Industries Ltd. vs Commissioner of Central Excise

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Feb 10, 2004

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Citation: sooperkanoon.com/34065
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, a T V.K.
Decided On: Feb 10, 2004
Subject: Land Acquisition

Case Summary

AI-generated summary - not the official court judgment text.

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

Spl Industries Ltd.

Respondent

Commissioner of Central Excise

Legal References

Reported In: (2004)(168)ELT474TriDel

Excerpt

3. the contention of the applicants is that the lower authorities are not implementing the order passed by the tribunal. the contention of the applicants is that in pursuance to the final order passed by the tribunal refund has been granted but no interest has been paid.4. we find that the tribunal vide final order dated 18-2-2003 [2003 (159) e.l.t. 720 (tri. - del.)] set aside the demand and allowed the appeal. in pursuance to the final order the applicants filed the refund claim. the deputy commissioner of central excise vide order dated 27-6-2003 allowed the refund of rs. 45,17,034/-. the contention of the applicants is only that no interest has been paid on the amount refunded to the applicants.5. we find that the deputy commissioner of central excise passed the order on the refund filed by the applicants which is an appealable order and if the applicants are not satisfied with the order of the lower authority, applicants can avail the remedy available under central excise act. in view of these circumstances, we find no merits in the application. the application is dismissed.

Full Judgment

3. The contention of the applicants is that the lower authorities are not implementing the order passed by the Tribunal. The contention of the applicants is that in pursuance to the final order passed by the Tribunal refund has been granted but no interest has been paid.

4. We find that the Tribunal vide Final Order dated 18-2-2003 [2003 (159) E.L.T. 720 (Tri. - Del.)] set aside the demand and allowed the appeal. In pursuance to the final order the applicants filed the refund claim. The Deputy Commissioner of Central Excise vide order dated 27-6-2003 allowed the refund of Rs. 45,17,034/-. The contention of the applicants is only that no interest has been paid on the amount refunded to the applicants.

5. We find that the Deputy Commissioner of Central Excise passed the order on the refund filed by the applicants which is an appealable order and if the applicants are not satisfied with the order of the lower authority, applicants can avail the remedy available under Central Excise Act. In view of these circumstances, we find no merits in the application. The application is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Spl Industries Ltd. vs Commissioner of Central Excise Same Subject Land Acquisition Same Judge S Kang, a T V.K.