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2023 (4) TMI 1031 - AT - CustomsInterest on delayed refund - the order of Ld. Commissioner (Appeals) has not been implemented at all till date and parties have not been refunded the principle amount of Rs. 1,00,423/- - HELD THAT:- There are no merit in the appeal filed by the department and hence the same is rejected by upholding the impugned order. The refund sanctioning authority is further directed to finalize the refund claim of the assessee as directed by the Ld. Commissioner (Appeals) within a period of two months from the date of receipt of certified copy of this order.
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