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2016 (6) TMI 951 - CESTAT CHENNAI

2016 (6) TMI 951 - CESTAT CHENNAI - TMI - 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 matter is remanded to the adjudicating authority to examine the delay chart filed by the appellant and going through the judgment of Hon’ble High Court Delhi as well as Hon’ble High Court of Madras shall pass ap .....

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efund in additional duty of customs, such 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 Principal Commissioner of Custom Vs. Riso India Pvt. Ltd. 2015-TIOL-2384-HC-DEL. 2. Appellant also submitted a chart showing the description of 27 Bills of Entry and the date of arise of the claim as well as d .....

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that in absence of any express provision in 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 part of the legislation itself. Therefore, the notification flowing from the law gets its colour as legislation. This is the principle that has been laid down by Hon ble High Court of Delhi in para 12 of its jud .....

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