TMI Blog2012 (10) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... delayed payment of interest - appeals are dismissed - E/1124/2006 and C/385/2008 - 576-577/2011 - Dated:- 17-8-2011 - S/Shri P.G. Chacko, M. Veeraiyan, JJ. REPRESENTED BY : Shri M. Rajendran, Advocate, for the Appellant. Shri R.K. Singla, JCDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. These appeals were filed by the assessee claiming interest on interest. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained refund of Rs. 15,88,798/- from the Assistant Commissioner on 2-7-2004, being the excess amount of anti-dumping duty collected from them by the Revenue. But the request for interest on the said amount under Section 27A of the Customs Act was turned down by the Assistant Commissioner and the latter s order was upheld by the Commissioner (Appeals). The appellate Commissioner s order came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rger Bench decision in Sun Pharmaceuticals Industries Ltd. v. Commissioner [2005 (185) E.L.T. 253 (Tri.-LB)]. The second appeal before us is against the appellate Commissioner s order. 4. Heard both sides. ld. Counsel for the appellant reiterated the grounds of these appeals and claimed support from the following two orders of the Tribunal viz. VBC Industries Ltd. v. C.C., Chennai [2005 (192) E. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act and/or the rules made thereunder. The Larger Bench found that there was no specific provision in the Act or the rules for payment of such interest. It therefore held that the Tribunal had no power to award such interest to any claimant. We also note that, in the case of Sun Pharmaceuticals Ltd., the Larger Bench had also considered and distinguished the case of Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest. The Larger Bench decision is equally applicable to a claim for interest on delayed payment of interest on Customs duty in the absence of specific provisions in the Customs Act and the rules made thereunder. The Larger Bench decision is binding on this Bench. 7. In the result, both the appeals are dismissed. (Operative portion of this order pronounced on conclusion of the hearing) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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