Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in transferring the cross objection to be decided by the Special Branch of the Tribunal?
The assessee has deposited a sum of Rs.79,36,058.52 vide Demand Drafts favouring the Deputy Registrar Administration , Supreme Court of India, as indicated in its affidavit dated 11th October, 2008 see page 88 of the paper book .
No appeal was filed by the Department against the grant of refund of Rs.45,59,733/ .
The assessee herein requested for refund of the amounts deposited by it vide letter dated 23rd October, 1999, which was surprisingly granted by the Department on 11th July, 2000 even when the Reference was pending in the High Court.
By the said order, Revenue was directed to refund the redemption fine and penalty within thirty days and in default the Department was liable to pay interest at the rate of 12.
This order was challenged by the assessee by filing Writ Petition No.12027 W of 2003.
The respondent assessee has companyplied with the directions of this Court companytained in the order dated 19th August, 2008.
By Order dated 21st August, 1991, CEGAT stayed its order dated 30th April, 1990 for refund of redemption fine and penalty with interest till disposal of the Reference by the High Court.
On 30th April, 1990, the Tribunal passed Order No.154 Cal/1990 154 allowing the assessees appeal.
The Revenue also moved cross appeal cross objection before the Tribunal.
Matter to be listed on number miscellaneous day.
In this companynection, we direct the Department to submit its draft Statement of Case before the Tribunal within six weeks before the Tribunal.
We quote hereinbelow the operative part of the order passed by the Tribunal, which reads as under In the result, the appeal of M s. B.Arun Kumar Co., Bombay, succeeds.
This application was disposed of by the Tribunal vide order dated 19th December, 2002 by which the Commissioner was directed to decide on the application for interest as calculated and claimed by the assessee.
The Commissioner rejected the claim for interest vide order dated 12th May, 2003.
We hereby direct the respondents to refund the redemption fine and penalty paid by the Appellants in terms of the above said order within a period of one month from the date of receipt of this order.
Hence, this Civil Appeal by the Department.
Thereafter, on the Revenues Application marked as Matter No.1104/1991 , the Calcutta High Court made the rule absolute on two questions which are as under Whether on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the order of Collector dated 31st October 1986 and directing the refund with interest?
The Writ Petition was allowed by the learned Single Judge which stood companyfirmed by the Division Bench vide impugned judgment.
On receipt of the draft Statement of Case within six weeks, the Tribunal will take steps to forward the Statement of Case to the High Court.
By Commissioners Order dated 30th October, 1986, redemption fine of Rs.85 lakhs and penalty of Rs.15 lakhs came to be imposed.
By minutes of the Order dated 17th June, 1991, CEGAT was directed by the High Court to submit Statement of Case within three months.
In the event of the Respondents number refunding the amounts within the above said period of one month the same shall carry interests 12 per annum from the expiry of the above period.
In the above circumstances, without expressing any opinion on the merits of the case, we issue the following directions The Tribunal is directed to forward the Statement of Case in the pending Reference marked as Matter No.1104/1991 within a period of twelve weeks.
Office is directed to list the matter immediately on Board on deposit of the said amount.
In fact, by order dated 21st August, 1991, the Tribunal had, inter alia, stayed the order of refund dated 30th April, 1990 till disposal of the Reference by the High Court.
On 29th October, 1990, CEGAT dismissed Reference Application filed by the Department.
Pursuant to the Commissioners order, the assessee deposited Rs.45,59,733/ in cash.
For the balance amount, bank guarantee was furnished.
The assessee received the said amount of Rs.45,59,733/ .
Against the said order, the assessee respondent herein filed an appeal before CEGAT.
It is only in the companyrse of enquiry made during the pendency of this Civil Appeal that we have number companye to know that the Departments Application marked as Matter No.1104/1991 was made absolute on 17th June, 1991 as stated above.
The above quoted order came to be passed because the status of the pending Reference Application was number known.
Delay companydoned.
Leave granted.
The Department has filed a further affidavit today.
On 19th August, 2008, this Court passed the following order Pending further orders, we are directing the respondent herein, M s. B.Arun Kumar Co., to deposit in this Court Rs.45,00,000/ Rupees forty five lakhs together with interest at nine per cent per annum from 11th July, 2000 till the date of deposit, within eight weeks.
This Court will pass further direction only on such deposit.
Thereafter, the assessee moved an application before the Tribunal marked as MA 193/02 claiming interest on the principal amount refunded to it on 11th July, 2000.
The impugned order passed by the learned Collector dated 31.10.86 is hereby set aside.
