TMI Blog2019 (2) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... produce the original Bill of Entry - appeal of Revenue rejected. Entitlement to Interest - case of appellant is that inasmuch as the refund claims were delayed on account of the lapse on the part of the Revenue, they are admittedly entitled to interest - Held that:- The issue before the original adjudicating authority was claim of refund of SAD which stands denied by him. As such there was no occasion for the original adjudicating authority to deal with interest aspect. Further Commissioner(Appeals) though had allowed the refund claims, but rejected the interest amount by one line observations reproduced above. There was no discussion or observations by Commissioner(Appeals) as regards interest claimed by the assessee. As such we are of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not traceable and requested them to file another copy. Accordingly copies of refund applications were subsequently filed by the assessee. 4. The said refund claims were taken up by the Revenue for disposal and stand rejected by the original adjudicating authority on the sole ground that the appellant had not attached the original Bill of Entry along with their refund claims. The appellant took a categorical stand that they had annexed the original Bill of Entry with their refund claim filed initially, which stand mis-placed by the Revenue itself. As such the question of filing original Bill of Entry with the subsequent copies of the refund claims cannot arise. They also submitted that for filing the claims in terms of the said Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal, though Commissioner(Appeals) has granted refunds to them, but the appellant is aggrieved with only with the last line of order of Commissioner(Appeals) which is to the effect that As regards the interest, the department cannot be made liable for circumstances beyond its control, hence the interest claim is not payable. 9. The contention of the learned Advocate appearing on behalf of the appellant is that inasmuch as the refund claims were delayed on account of the lapse on the part of the Revenue, they are admittedly entitled to interest. He has drawn our attention to the Hon ble Delhi High Court s decision in the case of Micromax Informatics Ltd. v. Union of India [2018 (361) E.L.T. 968 (Del.)] laying down that delayed re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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