2022 (10) TMI 814

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ter of the law which mandates liability of interest for any delay in sanction of refund beyond three months from date of claim. It is on record that there has been delay beyond the stipulated period of three months. There is no reason for interfering with the impugned order - the appeal of Revenue is dismissed. - Customs Appeal No. & 85187 of 2020 Customs Cross No. 85202 of 2020 - FINAL ORDER .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... additional duty discharged by them on assessment of eighteen bills of entry arising from resort of retail sale price by assessing officer instead of transaction value as claimed by them and confirmed by the first appellate authority but found to be contrary to law by the Tribunal in final order no. A/973-986/123/CSTB/C-I dated 2nd April 2013 and entitled to consequential relief arising thereo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f customs on transaction value and the elapse of time brings the claim within the ambit of section 27A of Customs Act, 1962; it is his contention that the internal procedure for assessment/re-assessment are not envisaged in the statute as permissible for waiver of obligation to pay interest. On behalf of respondent, the decisions of the Hon ble High Court of Madras in Global United Shipping Indi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X