Customs, Excise and Gold Tribunal - Delhi
Northern Plastics Ltd. vs Commissioner Of Customs on 4 September, 2000
Equivalent citations: 2000(121)ELT795(TRI-DEL)
ORDER Jyoti Balasundaram, Member (J)
1. The prayer in the above application is for directions to the Customs Authorities to refund the pre-deposit amount of Rs. one lakh which was the requirement as per the stay order, since the final order setting aside the penalty imposed upon the appellants was passed in favour of the applicants on 27-10-98.
2. At the outset we note that this matter has come up earlier when the ld. DR was directed to obtain a report from the Commissioner as to why the pre-deposit amount had not yet been refunded to the importers. Ld. DR Shri S.K. Das brings to our notice report from the Dy. Commissioner of Customs (Refund) to the effect that the reason for delaying granting of refund is non-production by the importers of the original T.R. 6 Challan evidencing pre-deposit of the amount of Rs. one lakh as per Tribunal's directions in the stay order.
3. Shri L.P. Asthana ld. Counsel for the applicant submits that the original duplicate T.R. 6 Challan has been filed along with the refund claim and subsequently extra copies were also provided to the Department as seen from the correspondence which is placed before us. He submits that what was furnished to the authorities is the original duplicate duly attested by Punjab National Bank and that this should be sufficient for the purpose of allowing the refund.
4. In view of the submissions of both sides, we direct grant of refund to the applicants on the strength of the original duplicate T.R. 6 challan already filed by the applicants before the Customs authorities within the period of eight weeks from the date of receipt of this order.
5. Report of compliance with the Misc. order is to be furnished to the Tribunal on 20-11-2000.