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TMI Blog2024 (1) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri J C Patel, Shri Rahul Gajera, Ms. Shilpa Balani, Advocates appeared for the Respondent ORDER SOMESH ARORA In the instant case, the department is in appeal against the order of Commissioner (Appeals), which permits refund of interest on amounts, which were paid during litigation of earlier case which was decided by this Tribunal in October, 2013. The period for which refund of interest w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to Rs. 5,82,26,261/- The claim being confined to the period from 12.08.2014 to 14.09.2016. The Learned Advocate for the respondents emphasized that the claim having remained unattended due to lack of clarity on the part of the department or for that matter between SEZ authorities and customs authorities cannot be the reason for non grant of interest. The learned Commissioner relying on the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional officer in and around November, 2016 and after resolution of which the refund matter was decided. Therefore he sought to distinguish the decision of M/s. New Kamal with the help of decision in the matter of M/s. V.R Overseas Pvt Ltd, to emphasize that the refund in the instant case for the period demanded by the respondents could not be granted and the Learned Commissioner (Appeals), was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an attested Xerox copy of the Challan in Form TR6 evidencing the payment of the amount of such deposit, addressed to the concerned Assistant/Deputy Commissioner of Central Excise or Customs, as the case may be, will suffice for the purpose. All pending refund applications already made under the relevant provisions of the Indirect Tax Enactments for return of such deposits and which are pending w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kamal decision (cited supra) of the Hon'ble Gujarat High Court, as well as the board circular as reproduced above, makes it clear that unless some objections of substance as per the board circular of order not having been produced or copy of TR6 challan not having been produced is raised, other objections in view of copy of order of higher judicial authorities become in consequential. 5. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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