TMI Blog2019 (9) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... are eligible for interest in case refund is not sanctioned within three months from the date of application. On perusal of the facts presented before me, it is seen that the department has filed stay application before the Tribunal. The stay application was dismissed on 30.4.2013. The refund ought to have been sanctioned to the appellant on dismissal of the stay application. Thus, there is indeed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund. 2. On behalf of the appellant, ld. consultant Shri R. Srinivasan appeared and argued the matter. He submitted that the appellant had filed an appeal before Commissioner (Appeals) against an order passed by adjudicating authority in respect of inclusion of drawing and design charges in the assessable value. The issue was decided in favour of the appellant by Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to section 27A of the Customs Act, 1962 and argued that the refund ought to be sanctioned within three months from the date of application of refund. The appellants are therefore eligible for the interest on the delayed refund. He adverted to para 11 of the impugned order and submitted that the lower authority has wrongly observed that the refund granted was fully provisional and since there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d within three months from the date of application. On perusal of the facts presented before me, it is seen that the department has filed stay application before the Tribunal. The stay application was dismissed on 30.4.2013. The refund ought to have been sanctioned to the appellant on dismissal of the stay application. Thus, there is indeed delay in sanctioning the refund. The appellant is therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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