2005 (4) TMI 392

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..... The short point involved in the present appeal is as regards the refund of interest in respect of the warehoused goods. The goods were cleared by the appellants from the warehouse beyond the period specified in Section 61(2) and, as such, interest was payable at the time of clearance of the goods. The same was paid but subsequently a claim for refund of the same was lodged on the ground that .....

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..... ere pre-matured. 3. In view of the above, I set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision after the appellant s application for waiver of interest filed before the Chief Commissioner of Customs is decided. The appellants will also approach the office of the Chief Commissioner for early decision of the said application. The appeal is .....

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