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TMI Blog2019 (8) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants are eligible for interest on the delayed payment of refund in terms of Section 27A of the Customs Act, 1962. Thus, the refund sanctioning authority is directed to grant interest to the appellant from three months of the date of filing of refund claim i.e. on 29.3.2016 till the payment of the refund - Appeal allowed - decided in favor of appellant. - Customs Appeal No. 40788 of 2019 - Final Order No. 41023/2019 - Dated:- 14-8-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) Ms. P. Jayalakshmi, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Brief facts are that the appellants filed a refund claim for an amount of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 1.6.2017 requesting the Air Cargo Commissionerate to process their refund claim immediately and also requested to grant applicable rate of interest for the delayed processing of refund. Thereafter on 29.5.2018, Order-in-Original No. 260/2018 was passed by the Air Cargo Commissionerate sanctioning the refund. However, no interest was granted. Against this order, the appellant filed appeal before Commissioner (Appeals) putting forward their request for granting interest for the delayed sanction of refund. Vide Order-in-Appeal dated 14.2.2019, the Commissioner (Appeals) after hearing the parties remanded the matter to the original authority to consider the question of interest within a month from the date of receipt of the said order. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund has been filed on 29.3.2016. The appellants have approached the Commissioner (Appeals) against this order. Even though the Commissioner (Appeals) was convinced that there has been delay in sanctioning the refund, the matter was again remanded to the adjudicating authority for looking into the issue of interest on delayed refund. She submitted that though the Commissioner (Appeals) had directed to look into the issue of interest within a month of the date of the order, even after almost three months before filing the present appeal, the original authority has not considered the issue of grant of interest. She therefore requested that the appellants may be granted interest for the delayed refund in terms of section 27A of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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