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2015 (12) TMI 59 - AT - CustomsDenial of interest claim - Delay in sanction of refund claim on SAD paid by them under notification no.102/2007 - Held that:- As the High Court of Madras has held that provisions of claiming interest are applicable for the refunds pertaining to notification no.102/2007 in the case of KSJ Metal Impex (P) Ltd. (2013 (6) TMI 148 - MADRAS HIGH COURT). I hold that appellant is entitled to claim interest for delayed refund after three months from the date of filing of their refund till the realization of the refund claim. - impugned order is set aside - Decided in favour of assessee.
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