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TMI Blog2018 (4) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... ning refunds and interest on delayed refunds, would equally apply to refund of SAD leviable under Section 3 of the CTA - the judgement of Madras High Court in KSJ Metal Pvt. Ltd. [2013 (6) TMI 148 - MADRAS HIGH COURT] which is relied upon in the Riso India judgment, has been stayed on 21-01-2005, on an identical issue in writ appeal filed by the department in the case of Radhalakshmi Metallurgical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt filed a claim for refund of 4% of Additional Duty of Customs levied under Section 3 (5) of the Customs Tariff Act, 1975. In the initial round, the lower adjudicating authority vide OIO dt. 22.03.2015 rejected the refund claim for non-fulfillment of condition in para 2 (e) (ii) of the Notification No.102/2007-Cus. dt. 14.09.2007 citing mismatch of description and that the Chartered Accountant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible as per provisions of Section 27A of the Act. Hence the department is in appeal before this forum. 3. Heard both sides. 4. The appeal has been filed by the department in so far as it relates to grant of interest on SAD refund ordered by the Commissioner (Appeals). We find that the lower appellate authority while ordering that if the refund claim is found as admissible, then the LA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds of appeal as follows : The decision passed by the High Court of Delhi in the case of Principal Commissioner of Customs Vs M/s.Riso India Pvt. Ltd., reported in 2016 (333) ELT 33 (Delhi), placing reliance on the decision passed by the Single Judge of High Court of Madras in the Writ Petition filed by KSJ Metal P. Ltd. Vs Under Secretary (Cus), is erroneous inasmuch as the department fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Madras High Court in KSJ Metal Pvt. Ltd. which is relied upon in the Riso India judgment, has been stayed on 21-01-2005, on an identical issue in writ appeal filed by the department in the case of Radhalakshmi Metallurgicals referred to by the Revenue. In the circumstances, judicial propriety would require that the directions of the Commissioner (Appeals) are to be kept in abeyance till the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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