TMI Blog2008 (1) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant. Smt. Sudha Koka, SDR, for the Respondent. [Order per T.K. Jayaraman, Member (T)]. - These appeals have been filed against the following orders. Sl. No. Appeals No. Orders-in-Appeal No. Date Passed by 1. C/238/2006 23/2005(V)CH dated 14-12-2005 CC C (Appeals) Visakhapatnam 2. C/254/2006 24/2005(V)CH dated 14-12-2005 - do - 3. C/254A/2006 25/2005(V)CH dated 14-12-2005 - do - 4. C/473/2007 04/2007(V)CH dated 2-7-2007 - do - The subject-matter of the above appeals is one arid the same. Even though four appeals have been listed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of other bills of entry, the assessments were provisional. However, the Apex Court, in the case of Gujarat State Fertilisers Company v. Collector of Central Excise - 1997 (91) E.L.T. 3 (S.C.) and Abrol Watches Pvt. Ltd. v. CC, Bombay - 1997 (92) E.L.T. 311 (S.C.), gave finality to the issue and decided the same in party's favour. In spite of the above fact, the Revenue did not sanction the refund claim of the party. Therefore, they were forced to approach the Andhra Pradesh High Court. The Andhra Pradesh High Court directed the party to approach CEGAT, Chennai Bench. The CEGAT, Chennai Bench granted the benefit to the appellant in the Final Order No. 2173/1999 dated 25-8-1999 = 2000 (117) E.L.T. 162 (T). Based on the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 to 8 years, some action was taken reluctantly by the Department. In all the above appeals, their main point is that after so much agitation by the appellant, the refund amount due to them was sanctioned. However, the grant for interest was not acceded to. The appellants challenged the order before the Commissioner of Customs who passed the other orders and allowed the appeal with consequential benefit but he did not grant the interest due to them in terms of Section 27A of the Customs Act. In view of the above, the appellant has approached this Tribunal for relief for grant of interest and since there is an inordinate delay in the grant of interest, there is a request for payment of interest on interest in view of the decision of this Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Interest payable from three months from the date of filing claim till date of receipt Rs. 1,83,135/- (b) Interest payable from 3 months from the date of receipt of payment but non-receipt of original interest payable i.e., interest on interest Rs. 67,384/- Total: Rs. 2,50,619/- Para-1B(III) Appeal No. C1254A/2006 merged with C/47312007-Annex-D (a) Interest payable from three months from the date of filing claim till date of receipt- since the amount is yet to be received, interest calculated up to 31-12-2007 Rs. 11,18,937/- Total: Rs. 11,18,937/- 5. The learned SDR pointed out that refund is due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) of that section, there shall be paid to that applicant interest at such rate, [not below five per cent] and not exceeding thirty per cent per annum as is for the time being fixed [by the Central Government by Notifications in the Official Gazette], on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty: Provided that where any duty, ordered 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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