TMI Blog2016 (6) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appropriate order. It is needless to mention that the appellant is entitled to reasonable opportunity of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant also submitted a chart showing the description of 27 Bills of Entry and the date of arise of the claim as well as delay made to entertain the claim. So also 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 lai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 refund of SAD levied under Section3 of the CTA as well 7. When the law is well settled by both the High Courts in the aforesaid judgments, it is redundant to ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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