2008 (12) TMI 501

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..... appeal against the order of Commissioner (Appeals) allowing refund of duty as claimed by the applicant. The appellant s only grievance is that while allowing refund, Commissioner (Appeals) has lost sight of Section 127A of the Customs Act and failed to grant interest in favour of the appellant from the date of the application till payment. 2. The appellant requested exemption from hearing and w .....

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..... te. The quantum of interest will depend on variety of factors and may differ on facts of each case. The appellant should have put forth the plea of the interest before the refund sanctioning authority and in case of dispute can follow the normal appeal procedure. 4. In view of above, I find no fault in Commissioner (Appeals) order and accordingly dismiss the appeal. (Pronounced in Court on 1-1 .....

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