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2021 (4) TMI 386 - AT - CustomsInterest on delayed Refund of SAD - case of Revenue is that the necessary documents were filed only on 16.02.2019 and from such date the refund has been granted within 3 months and therefore no interest is liable to be paid to the appellant - HELD THAT:- It is seen that refund claims were filed by the appellant in March 2014 and April 2014. The same has been sanctioned only on 10.06.2019. The department was always a party to the litigation before Commissioner (Appeals) as well as the Tribunal. When the matter was agitated by the appellant for denial of refund alleging that appellant has not complied with condition 2(b) of the notification, the Department had sufficient knowledge about the proceedings as well as the order passed by the Tribunal. Even after the order passed by the Tribunal, the department has waited for 2 years to sanction the refund. Further, as correctly pointed out by Ld. Counsel that refund has not been rejected for not furnishing necessary documents. When the department was a party to the proceedings before Commissioner (Appeals) as well as the Tribunal, the department ought to have taken steps to refund the amount when the litigation has been finalized at the Tribunal level - in the OIO as well as the order impugned herein the date of refund claim is noted as 3/2014 and 4/2014. The appellant is eligible for interest on the refund amount after 3 months from the date of filing of refund claim - appeal allowed - decided in favor of appellant.
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