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TMI Blog2018 (10) TMI 1619X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. The issue of grant of interest for delaying refund does requires factual determination as to the type of Invoices mismatch, who was responsible for the same and who, if any, and how, was the same corrected. This exercise would be best done by the adjudicating authorities under the Act after hearing the parties - petition allowed by way of remand. - WRIT PETITION NO. 3985 OF 2018 - - - Dated:- 24-10-2018 - M.S. SANKLECHA, RIYAZ I. CHAGLA, JJ. Mr. Prakash D. Shah with Mr. Mihir Mehta and Ms. Shilpi Jain i/b. PDS Legal, for the Petitioner. Mr. Pradeep S. Jetly with Mr. Ram Ochani, for the Respondents. P.C: This Petition under Article 226 of the Constitution of India, originally seeks a refund of ₹ 52.97 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Petitioner, disputes the fact that there is any invoice mismatch. Our attention is invited to the Frequently Asked Questions (FAQ) issued by the Madras Commissionerate dated 23rd February, 2018 wherein an error in respect of Invoice mismatch I.e. SB005, was a subject matter of consideration. Our attention was also invited to the Circular issued by the Central Board of Indirect Taxes and Customs dated 23rd February, 2018 wherein again, non-grant of refund, because of mismatch of Invoices, was a subject matter of consideration. In both the cases, it was directed that refund be granted. Therefore, it submitted that in terms of the above the interest as sought should be granted. 5. We find that on oath, the Respondents state that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it may not get justice at the hands of Mr. Balmukund Agarwal, seems justified. Justice must not only be done but also appear to be done. Therefore, in these circumstances, it would be appropriate that some other Assistant Commissioner of Customs be alloted to deal with the Petitioner's pending application for refund of tax as well as interest on the refunds already granted. 9. Mr. Jetly, learned Counsel appearing for the Revenue, on instructions, states that the representation could be filed with Mr. Jaiswal, Assistant Commissioner of Customs, Drawback, Navha sheva, Navi Mumbai. The above Officer who would adjudicate the Petitioner's claim for interest on the refund granted and the pending refund application, as expeditiously as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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