| Date: |
24-02-2003
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| Notification No: |
Central Excise Circular No 695/2003
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Central Excise and Customs – Disposal of Refund/ Rebate Claims where Special Leave Petition/ Civil Application along with Stay Application is Pending at Supreme Court
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Central Excise and Customs � Disposal of Refund/ Rebate Claims where
Special Leave Petition/ Civil Application along with Stay Application is Pending
at Supreme Court
Central
Excise Circular No. 695 dated 24th February 2003
I am directed to refer to clauses (1)
and (2) of Board�s Circular No. 572/9/2001-CX dated 22.02.2001 which inter
alia provides that in cases where the Department has filed Special Leave
Petition/ Civil Application along with stay application against the adverse
order of High Court/ CEGAT as the case may be, no unilateral action should be
taken by the Commissioners to release goods/ order refund and decision in such
cases where stay order is not forthcoming, should be taken only in consultation
with the Board. In this connection, a number of references from field formations
have been received.
2.
Board has examined the matter. It is observed that the above guidelines
requiring consultation with Board in such cases dilute the legal position that
the order of High Court/ Tribunal should be implemented unless a stay has been
obtained from the higher judicial forum on the implementation of the order.
Further, consultation with Board in such cases may cause into delay in
finalisation of the refund claims. Accordingly, Board has decided to permit
jurisdictional Commissioners to take decision in such cases on merits at their
level to grant refund or release goods without seeking permission/clearance from
the Board. However, in the matters concerning Supreme Court, the jurisdictional
Commissioners should continue to pursue with the Board for early disposal of
stay application.
3.
Board�s Circular bearing No. 572/ 9/ 2001-CX dated 22.02.2001 stands
modified to the above extent.
4.
Field formations may please be informed suitably.
5.
Receipt of the same may please be acknowledged.
6.
Hindi version will follow.
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