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TMI Blog2015 (12) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority while deciding the refund claim of the appellant under OIO dated 13.9.2013 and 9.10.2013 has not passed any order with respect to claim of interest on the delayed payment of refund. Under such circumstances order, with respect to interest on the payment of refund, passed by the First Appellate Authority is set aside and the matter is remanded to the Adjudicating Authority to decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of the appellant and also held that interest on delayed refund cannot be allowed under Notification No 102/2007/Cus as decided by CESTAT, Delhi, in the case of Global International Vs CCE, Kanpur, 2013(292)ELT.102(Tri.Del.). 2. Shri S Suriyanarayanan, Advocate, appearing on behalf of the appellant relied upon the judgement of Hon'ble Madras High Court in the case of KSJ Metal Impex (P) Ltd v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they have not claimed interest on delayed payment of refund before the Adjudicating Authority. 4. Heard both sides and perused the case records. It is observed from the case records that Commissioner (appeals) has rejected claim of the appellant with respect to interest on delayed payment of refund as per CESTAT judgement in the case of Global International Vs CCE, Kanpur (Supra). This judge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the First Appellate Authority is set aside and the matter is remanded to the Adjudicating Authority to decide the claim of the appellant with respect to interest on delayed payment in the light of judgements relied upon by the appellant and the Revenue, during the course of hearing. The appeals filed by the appellant are allowed by way of demand to the Adjudicating Authority. Needless t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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