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2019 (8) TMI 692

..... /2018 dated 29.5.2018 has observed that the refund claim has been filed on 29.3.2016. Thus the refund claim was submitted within the time and before the correct jurisdiction during the relevant time. The refund, however, has been sanctioned only on 29.5.2018. Thus, obviously, there is a delay in sanctioning the refund. The appellant has also repeatedly issuing communication to the department requesting for processing the refund expeditiously. The appellants are eligible for interest on the delayed payment of refund in terms of Section 27A of the Customs Act, 1962. Thus, the refund sanctioning authority is directed to grant interest to the appellant from three months of the date of filing of refund claim i.e. on 29.3.2016 till the payment of .....

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..... e refund application, the Assistant Commissioner of Customs, Sea Port, transferred the refund claim to Air Cargo Commissionerate observing that the said refund claim relating to SEZ, Chennai has to be processed by Air Cargo Commissionerate. Thus the refund claim was forwarded to Air Cargo Commissionerate vide letter dated 4.5.2017. The appellant again sent a letter dated 1.6.2017 requesting the Air Cargo Commissionerate to process their refund claim immediately and also requested to grant applicable rate of interest for the delayed processing of refund. Thereafter on 29.5.2018, Order-in-Original No. 260/2018 was passed by the Air Cargo Commissionerate sanctioning the refund. However, no interest was granted. Against this order, the appellan .....

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..... . On 1.6.2017, the appellant had again sent a reminder to the Air Cargo Commissionerate to process their refund claim along with interest. Only on 29.5.2018, the Air Cargo Commissionerate sanctioned the refund. However, the appellants were not granted any interest even though in para 3 of the said order, the refund sanctioning authority observed that the refund has been filed on 29.3.2016. The appellants have approached the Commissioner (Appeals) against this order. Even though the Commissioner (Appeals) was convinced that there has been delay in sanctioning the refund, the matter was again remanded to the adjudicating authority for looking into the issue of interest on delayed refund. She submitted that though the Commissioner (Appeals) ha .....

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..... editiously. Taking these facts into consideration, I am of the view that the appellants are eligible for interest on the delayed payment of refund in terms of Section 27A of the Customs Act, 1962. Thus, the refund sanctioning authority is directed to grant interest to the appellant from three months of the date of filing of refund claim i.e. on 29.3.2016 till the payment of the refund. Since the matter has been remanded several times, the refund sanctioning authority is directed to sanction the interest within a period of three months from the date of receipt of this order. 6. The impugned order is modified to the extent of granting interest on the delayed payment of refund. The appeal is allowed with consequential relief, if any. (Dictated .....

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