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TMI Blog2004 (1) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue appeal against the impugned order-in-appeal passed by the Commissioner of Customs (Appeals). In the impugned order the learned Commissioner held that the respondents-importers are entitled for claiming interest in terms of Section 27A of the Customs Act, 1962 for the delay in sanctioning their refund claim. He has ordered the payment of interest for the period exceeding the period of 3 mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment orders on merits and the refund of Rs. 3,08,304.46 was ultimately granted. The order to sanction the amount was passed by the proper officer vide his order dated 23-9-1996, which was issued on 28th February, 1997. 3. It is to be noted that, the initial application for refund was made within 6 months from the 23rd August, 1992. For various reasons the department did not sanction the said re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals), the interest, if any, became payable only after 3 months from the date of final order of the Commissioner (Appeals) i.e. 29th April, 1999. 5. Heard both sides. On going through the submissions and the appeal memorandum, it is obvious that, there had been a delay of over 3 months in sanctioning the refund. While the department claims that the refund generated only after the passing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1997. 7. Once it is established that the amount as claimed in the application has been sanctioned, one has to only look into the two critical dates. One, the date of application, and the second, the date of sanction. In case the scrutiny reveals that the sanction has been granted after the expiry of 3 months from the date of President s assent to the Finance Bill, 1995, the interest liability st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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