9911796707
TMI Blog2015 (12) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... ur; These appeals has been filed by the appellant with respect to Order No 201-202/2014CUS/Commr(A)/Ahd dated 9.5.2014. The issue involved before the First Appellate authority was whether certain refund on account of payment of SAD was admissible to the appellant or not. The First Appellant Authority decided the issue in favour of the appellant and also held that interest on delayed refund cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly after a period of 3 months from the date of order passed by an Appellate Authority. It was also his case that original Adjudicating Authority has not rejected the claim of the appellant with respect to payment of interest. On a specific query from the Bench, Learned Advocate appearing on behalf of the appellant submitted that they have not claimed interest on delayed payment of refund before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved from the case records that the Adjudicating Authority while deciding the refund claim of the appellant under OIO dated 13.9.2013 and 9.10.2013 has not passed any order with respect to claim of interest on the delayed payment of refund. Under such circumstances order, with respect to interest on the payment of refund, passed by the First Appellate Authority is set aside and the matter is re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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