There is a complete disregard and defiance on part of refund sanctioning authority of orders passed by this Tribunal - If order is not complied with, authority shall be liable to contempt proceedings
THE CESTAT had vide order dated 27/09/2012 directed that the authority concerned should consider the bar of unjust enrichment in respect of the refund claim filed by the appellant and pass order in accordance with law within a period of 30 days from the communication of the order.
In spite of such specific directions, the refund sanctioning authority did not put pen to paper.
The appellant is before the CESTAT and submits that they were heard on the matter by the sanctioning authority only on 23/07/2013 much after the time-limit had expired. They, therefore, submit that directions be given to the refund sanctioning authority to decide the matter forthwith.
When the AR was asked about this by the Bench, he submitted that although a status report was sought from the refund sanctioning authority, no reply had been received so far.
The Bench observed –
"4. On going through the records and after hearing the arguments, I find that there is a complete disregard and defiance on the part of the refund sanctioning authority of the orders passed by this Tribunal. Be that as it may, I direct the concerned authority to pass order on the refund claims filed by the appellant forthwith and report compliance on 1 st August, 2013.
5. The learned Dy. Commissioner (AR) is present in the Court and has noted the order given hereinabove and that constituted sufficient notice to the concerned authority to comply with the directions of this Court. If the order is not complied with and the decision on the refund claim is not passed and communicated to the appellant, the authority shall be liable to contempt proceedings.”