9911796707
TMI Blog2009 (1) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... r, J.].- This is assessee's appeal under Section 130 of the Customs Act, 1962 (for brevity, the Act') against the order dated 17-11-2005 (P-10) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal') in Appeal No. C/592/203, The appellant has sought to raise the following substantial questions of law for determination by this Court:- "(i) Whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 assessing the value of the imported goods at Rs. 3.5 lacs (P-1). However, on 22-4-1982, the appellant deposited customs duty amounting to Rs. 5,23,471/- and interest of Rs. 48,211/- under protest. 3. On the basis of the survey report, the appellant filed refund claim with the Assistant Commissioner Customs (Refund) Bombay, which was rejected vide order dated 24-1-1985 (P-2). On appeal, the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime again rejected the claim of the appellant on similar grounds on which it was earlier rejected. 5. The matter again went to the Tribunal and vide order dated 15-12-1997, the Tribunal directed the Assistant Commissioner to refund the amount of duty claimed by the appellant taking into account the value of the damaged goods as assessed by the Surveyor (P-6). Accordingly, a refund of Rs. 3,16,777 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was partly rejected by the Commissioner (Appeals) vide order dated 13-5-2003, holding that the value assessed by the Surveyor did not include custom duty and also rejected the claim with regard to interest. However, the order of the adjudicating authority for recovery of refund under Section 28 of the Act was set aside (P-9). Further appeal preferred by the appellant before the Tribunal was also r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. 10. Having heard learned counsel for the parties, we find that the Tribunal should have awarded interest from the date of order i.e. 6-2-1996 till the actual date of refund i.e. 23-11-1998. 11. Accordingly, following the judgment of Hon'ble the Supreme Court in the case of Sandvik Asia Ltd. (supra), we accept the prayer of the appellant to the extent that simple interest be awarded @ 10% per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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