Texcomash Export Vs. Cc - Court Judgment

SooperKanoon Citationsooperkanoon.com/41770
SubjectMiscellaneous
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided OnFeb-13-2006
JudgeS Kang, Vice-, S T T.V.
AppellantTexcomash Export
RespondentCc
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.
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.