2016 (9) TMI 877

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..... tified in adopting a discriminatory approach in the matter of interest, which is compensatory in character by awarding an Assessee in effect interest at only 6% per annum on the delayed refunds while charging an Assessee interest at present at 15% per annum on late payment of duty? - maintainability - SCN dated 16th April 2014 - Held that: - there is no stay of the adjudication of the SCN dated 16 .....

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..... T) dated 01.03.2011 (w. e. f. 01.04.2011) and 33/2016-Cus(NT) dated 01.03.2016 (w. e. f. 01.04.2016). The central issue is whether the Respondent is justified in adopting a discriminatory approach in the matter of interest, which is compensatory in character by awarding an Assessee in effect interest at only 6% per annum on the delayed refunds while charging an Assessee interest at present at 15% .....

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..... the SCN was the Commissioner of Customs, ICD, Tughlakabad, New Delhi. It is only subsequently that the adjudication has been consolidated in the office of the Commissioner of Customs, Nhava Sheva, Uran. He accordingly points out that a part of the cause of action did arise within the jurisdiction of this Court. 4. The Court, accordingly, negatives the preliminary objection raised by the Respon .....

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