COMMISSIONER OF SERVICE TAX Vs. VODAFONE (I) LTD.

JUDGEMENT

(1.) HEARD the parties. The appeal which was decided in favour of the respondent -assessee vide final order dated 21 -8 -2014 of this Tribunal, the appeal of the Revenue was rejected with the direction to dispose of the rebate/refund claim of the respondents within a period of one month. In spite of specific directions, refund was not disposed within one month from the date of receipt of the Tribunal order dated 21 -8 -2014 which was served on the Commissioner on or about 16 -9 -2014. During pendency of appeal, after rejection of Revenue's stay application by order dated 14 -7 -2014, the respondent -assessee filed a Miscellaneous Application under Rule 41 of the CESTAT (Procedure) Rules, 1982, being Misc. Application No. ST/MA(Ors) 97002/14 filed on 20 -8 -2014 seeking implementation of the Tribunal order rejecting Revenue's stay read with order of Commissioner (Appeals), as the refund claim was not processed by the Revenue. The miscellaneous application was heard on 30 -10 -2014 and in the order passed it was observed that the concerned Commissioner was on some pretext or the other delaying the grant of refund in spite of Tribunal's final order dated 21 -8 -2014.

(2.) VIDE order dated 30 -10 -2014 in the miscellaneous application under Rule 41 of the CESTAT (Procedure) Rules, this Tribunal had observed as follows: