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2023 (12) TMI 534 - AT - CustomsDenial of interest on the refund (of SAD) sanctioned - HELD THAT:- The effect of Section 11BB is that when any duty ordered to be refunded, is not refunded within three months from the date of receipt of application, then there shall be paid interest at the applicable rates from the date immediately after the expiry of three months from the date of receipt of application for refund until the date of refund of such duty. The appellants are entitled to the interest on refund since the claim of the appellants is relatable to the date of its applications, and not the date of compliance with the query raised by the Revenue. Going by the said dates of applications, the refund sanctioned vide Orders-in-Original dated 01.04.2013 are clearly beyond the prescribed period of three months. There are no reasons to sustain the impugned orders of the first appellate authority, for which reason the impugned Order-in-Appeal Nos. 135 & 136/2013 dated 16.07.2013 and Order-in-Appeal Nos. 141 & 142/2013 dated 30.07.2013 are set aside - appeal allowed.
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