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2019 (9) TMI 132 - AT - CustomsGrant of interest on delayed refund - appellant had paid the duty under-protest during the pendency of litigation - Section 27 of Customs Act, 1962 - HELD THAT:- As per Section 27 of the Customs Act, 1962, the appellants are eligible for interest in case refund is not sanctioned within three months from the date of application. On perusal of the facts presented before me, it is seen that the department has filed stay application before the Tribunal. The stay application was dismissed on 30.4.2013. The refund ought to have been sanctioned to the appellant on dismissal of the stay application. Thus, there is indeed delay in sanctioning the refund. The appellant is therefore eligible for the interest on the delayed refund - the appellants are eligible for interest from three months after the dismissal of the stay application - the impugned order rejecting the interest on delayed refund is unjustified - appeal allowed - decided in favor of appellant.
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