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2018 (12) TMI 1856 - AT - CustomsInterest on delayed refund - appellant submitted that the amount in question deposited by the appellant during the course of investigation was neither a duty of Customs nor pre-deposit made pursuant to any order passed by the department - Section 128 of Customs Act - HELD THAT:- Insofar as filing of appeal before the Appellate Tribunal is concerned, Section 129A of the Act mandates that an order passed by the Commissioner (Appeals) under Section 128A of the Act can be appealed against before the Tribunal. Thus, the appellant has correctly filed the present appeal before the Tribunal. Shri Mondal has expressed his view point that the appellant has raised altogether the new ground before the Tribunal, which was not urged at the first appellate stage and thus, the appeal is not maintainable before the Tribunal. We are not in agreement with such submissions made by the Learned Special Counsel inasmuch as the issue dealt with by the Learned Commissioner (Appeals) in the impugned order concerning the period for entitlement of the interest amount was only agitated by the appellant through this present appeal - Even otherwise, in terms of Rule 10 of the CESTAT (Procedure) Rules, 1982, the Tribunal is empowered to consider new plea or grounds involving question of law urged at the time of hearing of appeal. The interest amount is payable from the expiry of three months of the order of Hon’ble Bombay High Court i.e. from 15-10-2015 to the payment of refund - appeal is allowed in favour of the appellant, holding that it should be entitled for the interest amount from May, 1986 to 22-12-2015 as quantified by the Original authority.
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