Texcomash Export Vs. Cc

Texcomash Export vs Cc

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Feb 13, 2006

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https://sooperkanoon.com/case/41770

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Citation: sooperkanoon.com/41770
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice-, S T T.V.
Decided On: Feb 13, 2006
Subject: Miscellaneous

Case Summary

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

Miscellaneous

Key legal issue: Miscellaneous

Parties & Advocates

Appellant / Petitioner

Texcomash Export

Respondent

Excerpt

1. applicant filed this misc. application for implementation of the order passed by the tribunal. the tribunal vide order dated 23.1.2006 directed the revenue to implement the order immediately and also summoned the assistant commissioner (refund). shri om prakash, the assistant commissioner (refund) is present today. the order sanctioning the refund of rs. 88,81,082/- is passed on 7.2.2006.2. the applicant submitted that while sanctioning the refund there is no finding on the interest on the amount of refund. we have gone through the order passed by the assistant commissioner sanctioning the refund where it has been specifically mentioned that regarding payment of interest on delayed refund, this issue will be taken up separately.3. as the amount of refund has been sanctioned and revenue is considering the issue in respect of payment of interest on delayed amount, therefore, we find no further action is required on this application. therefore, the application is dismissed as infructuous and revenue is directed pass an appropriate order regarding payment of interest within three months.

Full Judgment

1. Applicant filed this Misc. application for implementation of the order passed by the Tribunal. The Tribunal vide order dated 23.1.2006 directed the Revenue to implement the order immediately and also summoned the Assistant Commissioner (Refund). Shri OM Prakash, the Assistant Commissioner (Refund) is present today. The order sanctioning the refund of Rs. 88,81,082/- is passed on 7.2.2006.

2. The applicant submitted that while sanctioning the refund there is no finding on the interest on the amount of refund. We have gone through the order passed by the Assistant Commissioner sanctioning the refund where it has been specifically mentioned that regarding payment of interest on delayed refund, this issue will be taken up separately.

3. As the amount of refund has been sanctioned and Revenue is considering the issue in respect of payment of interest on delayed amount, therefore, we find no further action is required on this application. Therefore, the application is dismissed as infructuous and Revenue is directed pass an appropriate order regarding payment of interest within three months.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Texcomash Export vs Cc Same Subject Miscellaneous Same Judge S Kang, Vice-, S T T.V.