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2020 (2) TMI 10 - AT - CustomsInterest on account of delayed sanctioned of refund - HELD THAT:- The deposit that has been made by the Appellant is required to be returned with interest in terms of provisions of Customs Act read with CBEC Circular No. 984/08/2014-CX dated 16/09/2014 - In view of instruction from CBEC, which is binding on the adjudicating authority and also the legal provisions of Section 27 of the Customs Act which mandates the Department to grant interest on refund to the Appellant which has not been done in this case. This is a case of pure harassment to the Appellant by the Departmental Officer in order to get the legitimate due from the Department. The amount of deposit during investigation has been taken illegally and retained by the Department due to callous attitude of the departmental officer including that of Commissioner (Appeals), who has acted contrary to provisions of Customs Act and also against the directions given by the Central Board of Customs and Excise. Interest is required to be granted to the Appellant for the delayed refund for deposit during investigation as per law - Appeal allowed.
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