TMI Blog2020 (2) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department. The amount of deposit during investigation has been taken illegally and retained by the Department due to callous attitude of the departmental officer including that of Commissioner (Appeals), who has acted contrary to provisions of Customs Act and also against the directions given by the Central Board of Customs and Excise. Interest is required to be granted to the Appellant for the delayed refund for deposit during investigation as per law - Appeal allowed. - Customs Appeal No. 51213 of 2019 - FINAL ORDER NO. 50012/2020 - Dated:- 9-1-2020 - HON BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) Shri R S Yadav, Advocate for the appellant Shri P Juneja, Authorized Representative for the respondent ORDER BIJAY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962. This order of rejecting refund by Deputy Commissioner was set aside vide order dated 25.03.2013 and thereafter the refund claim was sanctioned to the Appellant by order dated 15.07.2003, however, the interest on the said amount was not sanctioned to the Appellant. The Appellant again filed refund claim for interest on account of delayed sanctioned of refund. This claim was again rejected, which was sustained in the impugned order. Being aggrieved the Appellant is in appeal before this Tribunal. 3. Heard Ld. Advocate on behalf of the Appellant and Ld. Authorised Representative on behalf of the Respondent. 4. The issue involved in this case is regarding the sanction of interest on delayed refund for the deposit made by the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (A) or the order of CESTAT, which is in favour of the appellant, refund along with interest would still be payable unless such order is stayed by a competent Appellate Authority. 5.4 In the event of a remand, refund of the pre-deposit shall be payable along with interest. 5.5 In case of partial remand where a portion of the duty is confirmed, it may be ensured that the duty due to the Government on the portion of order in favour of the revenue is collected by adjusting the deposited amount along with interest. 5.6. It is reiterated that refund of pre-deposit made should not be withheld on the ground that Department is proposing to file an appeal or has filed an appeal against the order granting relief to the party. Juris ..... X X X X Extracts X X X X X X X X Extracts X X X X
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