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TMI Blog2019 (1) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... . Amit Goyal, Advocate For The Respondent : Mr. Deepak Gupta, Advocate ORDER AJAY KUMAR MITTAL , J (ORAL) This order shall dispose of CUSAP Nos. 8 to 15 of 2018, as according to the learned counsel for the appellant, the issue involved in these appeals is identical. However, the facts are being extracted from CUSAP No. 8 of 2018. 2. In this appeal filed under Section 130(1) of the Customs Act, 1962 challenge is to the CESTAT Order No.A/61265 of 2017 dated 13.07.2017 (Annexure P-3) passed by the Customs, Excise Service Tax Appellate Tribunal, Sector-17, Chandigarh in Appeal No.60094 of 2017. 3. The respondent had claimed the interest of ₹ 774981/- as per details given below:- S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1165395 320 153257 8. 1087 23.10.2015 372556 1028/AC/CFS/CRC /Ldh/2016 dt. 22.08.2016 372556 213 32611 Total 774981 4. However, the Assistant Commissioner of Customs accepted the interest payable against delayed refunds amounting to ₹ 3,09,988/- and rejected the remaining balance claim of ₹ 4,64,983/-. The details of which are as follows:- S. No. Refund File No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13045 8. 1087 23.10.2015 372556 1028/AC/CFS/CRC /Ldh/2016 dt. 22.08.2016 372556 213 309998 Total 774981 The tax effect involved in these eight appeals is only ₹ 3,09,998/-. In view of the order of the Apex Court in 'Commissioner of Income Tax Vs. Dhanalekshmi Bank Ltd., [2015] 373 ITR 526 (SC)' , where the Supreme Court had dismissed the appeal without going into the merits of the appeal due to low tax effect leaving the question of law open, the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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