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2019 (8) TMI 692 - AT - CustomsInterest on delayed refund of SAD - N/N. 102/2007-Cus. dated 14.9.2007 - HELD THAT:- It is very much clear that the original authority who has sanctioned the refund vide Order-in-Original No.260/2018 dated 29.5.2018 has observed that the refund claim has been filed on 29.3.2016. Thus the refund claim was submitted within the time and before the correct jurisdiction during the relevant time. The refund, however, has been sanctioned only on 29.5.2018. Thus, obviously, there is a delay in sanctioning the refund. The appellant has also repeatedly issuing communication to the department requesting for processing the refund expeditiously. The appellants are eligible for interest on the delayed payment of refund in terms of Section 27A of the Customs Act, 1962. Thus, the refund sanctioning authority is directed to grant interest to the appellant from three months of the date of filing of refund claim i.e. on 29.3.2016 till the payment of the refund - Appeal allowed - decided in favor of appellant.
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