9911796707
TMI Blog2010 (2) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... can be said to have arisen out of the order of the Tribunal - dismiss this appeal. - 320 of 2009 - - - Dated:- 11-2-2010 - K.A. Puj and Rajesh H. Shukla, JJ. REPRESENTED BY: Ms. Amee Yajnik, for the Appellant. Shri Paresh M. Dave, for the Respondent. [Order per : K.A. Puj, J. (Oral)]. - The Commissioner of Customs, Kandla, has filed this Tax Appeal under Section 130 of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders passed by the CESTAT. 3. The short question involved in this appeal is from which date the respondent assessee is entitled to interest. The Tribunal has considered this aspect after taking into account all relevant facts and information available on record. After considering the provisions contained in Section 27(2) as well as Section 27A of the Customs Act, the Tribunal has observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be given forthwith. The interest is therefore payable under the provisions of the Customs Act contained in Section 27(2) and Section 27-A with Explanation. The adjustment of refund has no relevance especially when the demand against which the refund was adjusted has ultimately been quashed and set aside by the Tribunal. 6. We, therefore, do not see any justification to interfere with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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