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M/s Balaji Enterprises Versus CC, Jaipur - 2012 (2) TMI 146 - CESTAT, NEW DELHI - Customs
......... e with the above decision laying down that in as much as there is no provision regarding payment of interest in respect of sale proceeds of confiscated goods, the same cannot be ordered. We accordingly reject the appellants appeal on the above ground. 9. As regards, the payment on interest of the refund amount of pre-deposit, we note that though it is the ld. SDR s contention that refund of pre-deposit was applied on 20.08.2005 and the same refunded on 26.09.2005 but we find that Commissioner has not given any finding on the same and has rejected the appeal only on the point of interest on refund of sale proceeds. In as much there is no finding by Commissioner(Appeals) on the above point, we find it deem fit to remand the matter to the Appellate Authority for giving an appropriate decision on the same after considering the relied upon judgements by the appellants. 10. The appeal is partly rejected and partly remanded in above terms. (Pronounced in the Open Court on 13.01.12)