Court orders review of interest payment application, stresses timely decision-making

The High Court directed the second respondent to pass a speaking order on the petitioner's application for interest payment on the sanctioned refund within eight weeks, emphasizing the timely consideration of the request.

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Issues:
1. Payment of interest on refund claim sanctioned to the petitioner.

Analysis:
The petitioner sought interest at statutory rates on a refund claim that had been sanctioned. Initially, the petitioner's application for refund was rejected, leading to the filing of writ petitions. Subsequently, the petitioner was allowed to appeal before the Commissioner of Customs (Appeals), who partly allowed the appeal. The matter was further taken to the CESTAT, which allowed the appeal, directing the refund to be processed. Despite representations made by the petitioner, the refund was not processed with interest as requested. The High Court directed the second respondent to consider the petitioner's application for interest payment and pass orders within eight weeks.

Conclusion:
The High Court, after considering the pending application for interest payment on the sanctioned refund, directed the second respondent to pass a speaking order on the merits and in accordance with the law within eight weeks. The court emphasized the need for the timely consideration of the petitioner's request for interest payment.

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