TMI Blog2017 (11) TMI 1323X X X X Extracts X X X X X X X X Extracts X X X X ..... 117 - SUPREME COURT], the Hon’ble Supreme Court, examining similar provisions under the Income Tax, held that the payment ordered in Sandvik case [2006 (1) TMI 55 - SUPREME Court] cannot be considered as interest on interest and it was ordered in special circumstances as a compensation for unduly long delay in sanctioning the refund / interest - appeal dismissed - decided against appellant. - E/3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al which was dismissed on 23.7.1997 by the Apex Court. Consequent on the Tribunal s order dated 29.11.1990, the appellant filed three refund claims which were considered and sanctioned on different dates. Thereafter, they have requested for interest on delayed payment of the said claims. The matter was held in their favour by the Commissioner (Appeals) vide order dated 11.12.2003. Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent claim. 4. The ld. AR opposed the appeal on the ground that there is no legal basis to consider such claim. He relied on the decision of the Hon ble Supreme Court in the case of Commissioner of Income Tax, Gujarat Vs. Gujarat Fluro Chemicals - 2013 (296) ELT 433 (SC). 5. We have heard both sides and perused the appeal records. 6. The question now in the present appeal is the elig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment ordered in Sandvik case (supra) cannot be considered as interest on interest and it was ordered in special circumstances as a compensation for unduly long delay in sanctioning the refund / interest. It is clear that interest as indicated under the Customs Act, 1962 only can be paid to the appellant and no other amount which is not covered by the statutory provision can be paid and on this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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