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2015 (12) TMI 1481 - CESTAT AHMEDABAD

2015 (12) TMI 1481 - CESTAT AHMEDABAD - TMI - Demand of interest on delayed refund claim - Refund under Notfn. No 102/2007 and CBEC Circular No 6/2008-CUS dated 28.4.2008 - Held that:- 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 Appella .....

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5 - Mr. H.K. Thakur, J. For The Assessee : Shri S Suriyanarayanan, Advocate For The Revenue : Shri L Patra, Authorised Representative Per : Mr. H K Thakur; 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 a .....

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e to be seen in the light of Section 27 of the customs Act 1962 and that interest is payable. 3. Shri L Patra, Authorised Representative, appearing on behalf of the Revenue, argued that as per another judgement of Madras High Court in the case of Shakun Overseas Ltd Vs CCE(Appeals), Chennai [2013(297)ELT.14 (Mad)]. Interest has to be calculated only 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 no .....

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