MANU MARBLE INDUSTRIES MAKRANA Vs. UNION OF INDIA

JUDGEMENT

(1.) IN this writ petition, the grievance of the petitioner-assessee is of denial of refund of the amount that was deposited pursuant to the condition of the stay order dated 30.03.1994 for maintaining an appeal before the Customs, Excise and Service Tax Appellate Tribunal even after the said appeal has been accepted and the order passed by the Collector, Central Excise, Jaipur is set aside.

(2.) THE petitioner submits that as a necessary consequence of the order passed in his favour by the Tribunal on 22.02.2005, the amount was required to be refunded by the Department without delay but despite making repeated requests, the amount in question, i.e., a sum of Rs. 77,041/- has not been refunded yet and unnecessarily, he is being harassed in the name of filing of application and the orders in original and that too, in duplicate.

(3.) THOUGH, the learned counsel Mr. Ravi Bhansali for the respondents submits that pursuant to the hearing that had taken place earlier in this matter where, of course, no order was passed but the facts were broadly discussed before the Court, he had deliberated over and discussed the matter at length with the officers concerned but the instructions on the part of the Department in this matter is that the petitioner-applicant having not filed the proper application under Section 11-B of the Central Excise Act, 1944, the refund cannot be made.