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M/s. Goyal Impex & Industries Ltd., M/s. Diamond Mink Blankets Ltd., M/s. Amit International, M/s. HLG Trading, M/s. Diamond Mink Blankets Ltd. Versus Commissioner of Customs (Sea) , Chennai

2016 (6) TMI 951 - CESTAT CHENNAI

Claim of interest on delayed refund of additional duty of customs - Held that:- the notification flowing from the law gets its colour as legislation - the learned AR having no materials in his hand to examine whether there was a delay or not, the mat .....

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that the appellant is entitled to reasonable opportunity of being heard. - Matter remanded back. - Appeal Nos. C/40308/2014, C/40309/2014, C/40311/2014, C/40312/2014 and C/40314/2014 - Final Order No. 40526-40530 / 2016 - Dated:- 28-3-2016 - Shri D. .....

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delay is to be compensated with interest as is envisaged by law even though the notification granting such refund has not made provision expressly in that regard. To say so he relies on the decision of the Hon ble High Court of Delhi in the case of P .....

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he has tabulated the interest amount admissible against each delayed refund. 3. On the above premise, it is prayer of the appellant that the delayed refund of additional duty of customs should be followed by interest as has been laid down by the Hon .....

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n the notification no interest shall be admissible to the appellant. 5. Heard both sides and perused the records. 6. It is an accepted principle of law that when a notification is issued by the Govt. that is laid before the Parliament and becomes par .....

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venience of reading:- 12. As a result, the provisions of the Act in so far as they relate refund of duty and interest payable on the refunded amount of duty in the event of delay in refund, as provided by Sections 27 and 27A of the Act would apply to .....

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