TMI Blog2020 (11) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant is entitled to interest on the delayed refunds from three months from the date of receipt of refund application till the date of which the refund has actually been paid and order the Department to pay the interest - Appeal allowed - decided in favor of appellant. - Customs Appeal No. 30188 of 2019 - FINAL ORDER No. A/31109/2020 - Dated:- 10-11-2020 - Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri M. Rajendran, Advocate for the Appellant. Shri A V L N Chari, Superintendent for the Respondent. ORDER 1. Heard both sides. This appeal is filed against Order-in-Appeal No. VIZ-CUSTM-000-APP-050-18-19 dated 30.11.2018. The facts of the case in brief are that the appellant imported Benzothiazole through Visak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciple of law that interest has to be paid if refund is not sanctioned within three months from the date of refund application. In this case the date of application was 05.12.2016 and interest has to be paid three months after that date. There is no provision in Section 27A of the Customs Act to reckon any other date including the date of Final Order of the CESTAT for calculation of interest on the refund amount. On a specific query from the Bench regarding legal provisions supporting the prayer in the appeal for payment of interest on the unpaid interest Learned Counsel said that he is not pressing this. 3. Learned Departmental Representative reiterates the findings of the impugned order. 4. I have gone through the records of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered to be refunded under sub-section (2) of section 27 in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation. - Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal [National Tax Tribunal] or any court against an order of the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] under sub-section (2) of section 27, the order passed by the Commissioner (Appeals), A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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