Refund of excess paid customs duty with interest from the date of deposit till the date of refund was...

Refund of excess paid customs duty with interest from the date of deposit till the date of refund was rejected on the ground that NIC did not confirm integration of payments. The Tribunal held that the issue involved granting interest by the Commissioner (Appeals) from the deposit date till the refund date at the prescribed rate. The respondent calculated the interest at 12%, amounting to Rs.7,89,678/- and Rs.13,590/- in the respective appeals. The Tribunal referred to its Division Bench order in COMMISSIONER OF CUSTOMS ICD PATPARGANJ OTHER ICDS VERSUS VSM IMPEX PVT. LTD., which rejected 26 appeals filed by the Revenue under the National Litigation Policy, citing CBIC instructions dated 02.11.2023. Consequently, the present two appeals were dismissed without examining the merits, being non-maintainable under the CBIC instructions. .....

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