Interest on duty refund denied where abatement was granted later and no delay in receipt of the amount was shown.

Entitlement to interest on duty in respect of which abatement was later granted was rejected because the right to refund arose only when the abatement was allowed. Since the amount was credited on the same date and no delay in receipt of the money was established, no basis existed for claiming interest. The lower appellate authority's rejection of the interest claim was therefore upheld.

---

---

Issues: Whether the appellant was entitled to interest on the amount of duty in respect of which abatement had been granted.

Analysis: The amount of duty was paid and the abatement claim was allowed later. The entitlement to refund arose only when abatement was granted, and the appellant stated that the credit of the amount was taken on the same date. In these circumstances, no delay in receiving the amount was made out, and the claim for interest could not be sustained.

Conclusion: The claim for interest was rightly rejected and the order of the lower appellate authority called for no interference.

---