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Claim for interest on refunded duty. Analysis: The judgment deals with an application seeking early disposal of an appeal related to the rejection of a claim for interest on a refunded duty amount. The appellant, a proprietorship represented by a consultant, sought interest on a duty amount refunded due to the acceptance of declared value of imported goods. The relevant Bill of Entry was filed in 1992, and the refund was made in 2004, leading to a claim for interest for the period in between. The appellant, an elderly person facing financial difficulties, emphasized the importance of receiving the interest amount, which was over Rs. 13.00 lakhs. The appellant, a senior citizen, highlighted the principle of "Justice delayed is justice denied" due to the prolonged legal battle lasting over twelve years, culminating in the duty refund in 2004. The tribunal acknowledged the appellant's situation and decided to expedite the case, recognizing the need to address the senior citizen's claim promptly. Consequently, the tribunal allowed the application for early disposal and scheduled the appeal for final hearing in 2006. This judgment underscores the significance of timely resolution of legal matters, especially concerning vulnerable individuals such as senior citizens facing financial challenges. The tribunal's decision to expedite the appeal reflects a compassionate approach towards addressing the appellant's claim for interest on the refunded duty amount. By prioritizing the case for early disposal, the tribunal upholds the principle of ensuring access to justice without undue delays, particularly for those in need, like the elderly proprietor in this instance. The tribunal's recognition of the appellant's circumstances and the application of the maxim "Justice delayed is justice denied" demonstrate a commitment to fairness and efficiency in the legal process. Overall, the judgment exemplifies a judicial stance that considers the unique circumstances of the parties involved and aims to provide timely redressal of their grievances.
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