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TMI Blog2017 (10) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... aIamurugan, AC (AR) For the Respondent - Shri S. Muthuvenkataraman, Ads ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing Shri B. Balamurugan, AC (AR) on behalf of Revenue and Shri S. Muthuvenkataraman, Advocate on behalf of Respondents, I find that the issue relates to the refund SAD paid by the respondents at the time of imports, in terms of Notification No.102/2007-Cus., which allows such refund on subsequent sale of goods on payment of VAT/SaIes Tax. It is seen that the refund was originally disallowed by the original adjudicating authority on the ground of limitation by observing that the same stands filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on the decision of Hon'ble High Court of Delhi in the case of Principal Commissioner of Customs Vs M/s. Riso India Ltd. reported as 2016 (333) E.LT. 33 (Del.) wherein it has been held that interest under section 27A of the Customs Act, 1962 shall be payable on the delayed refund of 4% AD. It is also stated that the Hon'ble High Court of Delhi in the said order has relied upon the decision of the Hon'ble High Court of Madras in the case of M/s. KSJ Metal Impex Pvt. Ltd. Vs Under Secretary (Customs) reported in 2013 (294) E.L.T. 211 (Mad.). The department has filed a Writ Appeal against the said order of the Single Judge before the Hon'ble High Court of Madras and Hon'ble Court was pleased to order stay against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Hon'ble Delhi High Court, while holding in favour of the assessee has relied upon the Single Member Bench decision of the Madras High Court in the case of M/s. KSJ Metal Impex (P) Ltd. Vs Under Secretary (Customs) reported as 2013 (294) E.L.T. 211 (Mad) which order was appealed against by the Revenue and stands stayed by the Divisional Bench. However, Revenue has not produced any stay order passed by Divisional Bench and has simplicitor made an averment to that effect. From the Hon'ble Delhi High Court's order in the case of M/s. Riso India Ltd , it is noted that while relying upon the Single Member decision of Madras High Court in the case of M/s. KSJ Metal Impex (P) Ltd., the Hon'ble High Court has taken no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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