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2021 (6) TMI 781 - AT - CustomsInterest on delayed refund - adjudicating authority failed to record any finding on the issue of admissibility of interest - HELD THAT:- Since the adjudicating authority has not recorded any finding on the issue of admissibility of interest, accordingly, the matter needs to be reconsidered by the adjudicating authority. Consequently, the matter was remanded with direction to decide the issue within two months from the date of communication of the order. Aggrieved by the said observation, the appellant raised the issue before this Tribunal. During the pendency of the appeal before this Tribunal, the adjudicating authority implemented the order of the learned Commissioner (Appeals) sand sanctioned the total interest amount of ₹ 7,98,663/-. The grievance of the appellant assailing the impugned order of the learned Commissioner (Appeals) has now been addressed by the adjudication order dated 28.04.2020 - Appeal dismissed.
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