STANDARD CHARTERED BANK Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appellants bank has filed these two appeals alongwith two applications under Rule 41 of the CEGAT Procedure Rules. The appellants appeal before the Tribunal in their previous round of proceedings were accepted by Final Order No. 1465 and 1466/2001 dated 31.8.2001 and the matter was remanded to the original authority for de novo consideration only on the short point to examine as to whether the refund is hit by unjust enrichment. The Deputy Commissioner of Customs (Air) after due consideration has passed the Order -in -Original No. 413 dated 18.8.2003 and has held that the refund is hit by unjust enrichment. The appellant's grievance is that while holding so he has also made some observations which are contrary to the findings given by the CEGAT. They have filed this application under Rule 41 of the CEGAT Procedure Rules for interference against the said order and against the said observations made by the original authority.

(2.) Ld. counsel submits that the Tribunal has got powers to interfere at this stage although a separate appeal is required to be filed against the impugned Order -in -Original.

(3.) SDR submits that the appeals and applications are not maintainable as the appellants are required to exhaust their remedy before the Commissioner (Appeals) in terms of Section 128 of the Customs Act. She submits that the appellants may make all their grounds before the Commissioner (Appeals) and only after the Commissioner (Appeals) decisions, the matter can be adjudicated before the Tribunal in terms of Section 129 of the Customs Act.