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2018 (4) TMI 1189 - AT - CustomsEntitlement to Interest - Section 27A of the Customs Act - delay in making refund - Held that: - Hon'ble High Court of Delhi in the case of Principal Commissioner of Customs Vs Riso India Pvt. Ltd. [2015 (10) TMI 1099 - DELHI HIGH COURT] held that "the provisions in the Act concerning refunds and interest on delayed refunds, would equally apply to refund of SAD leviable under Section 3 of the CTA - the judgement of Madras High Court in KSJ Metal Pvt. Ltd. [2013 (6) TMI 148 - MADRAS HIGH COURT] which is relied upon in the Riso India judgment, has been stayed on 21-01-2005, on an identical issue in writ appeal filed by the department in the case of Radhalakshmi Metallurgicals referred to by the Revenue. Judicial propriety would require that the directions of the Commissioner (Appeals) are to be kept in abeyance till the final outcome of the issue by the jurisdictional High Court of Madras - appeal allowed by way of remand.
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