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2014 (1) TMI 1219 - AT - CustomsRectification of Mistake - Grant of interest - Refund claim sanctioned within 3 months - Held that:- Tribunal has clearly observed that the Tribunal has passed the order in favour of the appellant on 4-7-2002. Therefore, in terms of Board’s Circular the appellants are entitled for the interest on delayed refund after three months from the date of issue of the order. Therefore, there is no question for the appellant to file any refund claim application in pursuant to the order passed by this Tribunal as no stay has been obtained by the Revenue against the said order from any higher Courts - applicants are entitled for refund within three months from 4-7-2002. Therefore, if there is any delay in payment of refund, interest is payable. From the above said Circular there is no requirement for filing an application for the refund claim - As it is only a ROM application wherein the findings of this Tribunal cannot be challenged by way of this ROM application. Therefore, the contention raised by the learned A.R. is totally mis-conceived, hence rejected - as per Board Circular dated 8-12-2004, the appellant are entitled for interest on pre-deposit after three months from the date of order passed by this Tribunal - Rectification denied.
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