TMI Blog2014 (7) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest too - Decided against assessee. - Appeal No.E/313/2005-SM - - - Dated:- 6-12-2013 - P K Das, J. For the Appellant : Mr M Kannan, Adv. For the Respondent : Ms Indira Sisupal, AC (AR) JUDGEMENT Per: P K Das: The relevant facts of the case, in brief, are that the appellant was having a private Customs bonded warehouse at their factory premises under Section 61 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant submits that the entire interest is compensatory in character and delayed payment of interest, the appellant was deprived of its use and enjoyment of that amount and, therefore, the department is liable to pay interest on interest amount refunded. He relied on the decision of the Hon'ble Delhi High Court in the case of Siddharth Intercontinental Hotels (I) Ltd. Vs Collection of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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