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M/s Surya Exim Limited Versus Commissioner of Customs-Ahmedabad

2015 (12) TMI 1481 - CESTAT AHMEDABAD

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 .....

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manded to the Adjudicating Authority to decide the claim of the appellant with respect to interest on delayed payment in the light of judgements relied upon by the appellant and the Revenue, during the course of hearing. The appeals filed by the appe .....

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i 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 befor .....

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annot be allowed under Notification No 102/2007/Cus as decided by CESTAT, Delhi, in the case of Global International Vs CCE, Kanpur, 2013(292)ELT.102(Tri.Del.). 2. Shri S Suriyanarayanan, Advocate, appearing on behalf of the appellant relied upon the .....

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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 [201 .....

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pect 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 the Adjudicating Authority. 4. Heard both sides a .....

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, Kanpur (Supra). This judgement was delivered on 16.6.2012 whereas Madras High Court in the case of KSJ Metal Impex P Ltd vs Under Secretary (Supra) delivered on 21.1.2013 held that the refund under Notification No 102/2007 has to be treated as a re .....

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