MONNET INDUS. LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The applicants filed the refund claim before the adjudicating authority on the strength of the order passed by the Tribunal on 9 -5 -2002 in their appeal, but the same has been declined on the ground that since the case has been remanded by the Tribunal for de novo adjudication, the refund claim is pre -matured. But we find that the refund claim has been filed by the applicants in respect of the amount which was pre -deposited by them in pursuance of the Tribunal's stay order passed in their appeal, on the stay petition. The appeal of the applicants has also been decided. The matter has been, no doubt, remanded to the adjudicating authority by the Tribunal, but their refund of the pre -deposited amount could not be declined by holding the same to be pre -matured. Their claim deserves to be examined/considered in the light of the judgment of the Hon'ble Delhi High Court in the case of M/s. Voltas Ltd., 1999 (112) E.L.T. 34. Therefore, the adjudicating authority is directed to pass appropriate order regarding the refund of the pre -deposited amount to the applicants, within two months from the date of receipt of copy of the order from the Registry or on presentation of the copy of the order by the applicants before him, keeping in view the above referred judgment of the Hon'ble Delhi High Court. The Miscellaneous application of the applicants stands disposed of accordingly.