- (1.) This is an application for stay of the operation of the order passed by the learned Court of the first instance dated 20th December, 1991 directing the Appellants to grant the refund of Rs. 10,70,973.04 to the Respondent by 15-1-1992.
(2.) It appears that pursuant to the order dated 18th November, 1983 passed by the Customs, Excise & Gold (Control) Appellate Tribunal refund was due to the Respondent. The Department preferred an appeal before the Supreme Court against the said order of the Tribunal which was dismissed by the Supreme Court on 27th April, 1984. The Respondent made an application before the Assistant Collector of Central Excise for refund of the amount in terms of the order of the Tribunal, but that application was rejected by the Assistant Collector on 23-8-1989. The Respondent preferred an appeal before the Collector of Central Excise (Appeals) and the Collector allowed the said appeal setting aside the order of the adjudicating authority and directing him to reconsider the case of the appellant for refund on merits in the light of the clear order of the Tribunal. Since then no action was taken by the Appellants.
(3.) Upon a writ application preferred on February 12, 1991 a learned single Judge of this Court passed the following order:- "This application is disposed of by directing the adjudicating authority being the respondent No. 1 to reconsider the case of the appellant for refund on merits in the light of the orders of the Tribunal as stated in the Collector of Central Excise (Appeals') Order dated 2-3-1990 within a period of 4 weeks from date. The petitioner will be at liberty to raise all points taken in this writ petition before the adjudicating authority. The adjudicating authority will pass a reasoned order within the time specified above after giving the petitioner an opportunity of being heard. In the event the respondent No. 1 comes to conclusion that refund is due of any amount to the petitioner such refund shall be made within a period of 4 weeks from the date of the order which the petitioner will accept without prejudice to its rights and contentions. Since no affidavit has been filed it is recorded that the allegations contained in the petition are not admitted. . . .";