Refund proceedings are in the nature of execution proceedings

Principal Commissioner of Customs Vs Vivo Mobile India Pvt Ltd. (CESTAT Delhi) Conclusion: In present facts of the case the Hon’ble Tribunal gave directions to dispose of the refund applications within 3 months after the filing of new refund application on the basis of observations made on procedure of refund applications. Facts: In present facts of the case, the Revenue has filed two Appeals to assail the common order dated 14 June 2019 passed by the Commissioner  of Customs (Appeals), wherein the Commissioner (Appeals) has allowed the two Applications filed by the Appellant under sect...