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2008 (9) TMI 345 - AT - CustomsDelayed Refund – Interest – Held that - duties were collected in the years 2004 and 2006 as seen from the Tabular column given and it is seen that the Order-in-Original was passed on 30-8-2005 and it has been mentioned that it has been also served after a delay of 244 days - It is very clear that atleast a major portion of the amount was with the Department right from the year 2004. When it is held that the amount is not due and it had also been collected much before the adjudication order, the amount can only be treated as deposit - This amount has been withheld by the department on account of the wrongful denial of the exemption notification. In all fairness, the appellant is entitled for interest on the amount, which has been withheld by the Department unlawfully from the date of deposit.
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