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2014 (3) TMI 353 - AT - CustomsInterest on delayed payments - Refund claim sanctioned by Tribunal in previous order - However Refund was not granted due to dispute - Held that:- refund become due to the appellant vide order dated 12-3-2001 passed by this Tribunal and the refund was also granted to the appellant vide order dated 29-9-2008 passed by the Asstt. Commissioner of Customs. However, payment of the refund was not made due to dispute in this regard raised by the department and the same was settled against the Revenue and in favour of the appellant vide order dated 16-11-2010 and, thereafter, the refund was paid to the appellant on 9-6-2011. Therefore, the amount deposited by the appellant under protest, which was not challenged, is liable to be returned to the appellant along with interest w.e.f. 29-9-2008. Accordingly, the appellant would be entitled for the benefit of interest prescribed under Section 27A of the Customs Act, 1962 for the period 29-9-2008 to 9-6-2011 - Decided in favour of assessee.
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