Tribunal remands matter for refund claim delay examination & interest determination on customs duty.

The Tribunal remanded the matter to the adjudicating authority to examine the delay in refund claims and determine entitlement to interest on delayed refunds of additional duty of customs, in accordance with High Court judgments. The Tribunal emphasized that provisions of the Act apply to such cases, despite the revenue's argument against granting interest without an express provision. All five appeals were disposed of, ensuring the appellant's right to a fair hearing.

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Issues: Delay in refund of additional duty of customs and entitlement to interest on delayed refund as per law.

Analysis:
1. The appellant argued that any delay in refund of additional duty of customs should be compensated with interest, citing the decision of the Hon'ble High Court of Delhi in a specific case.
2. The appellant presented a chart detailing the delay in processing the refund claims and the corresponding interest amount admissible for each delayed refund.
3. The appellant sought interest on delayed refunds based on the judgments of both the Hon'ble High Court of Delhi and the Hon'ble High Court of Madras in relevant cases.
4. The revenue contended that without an express provision in the notification, no interest should be granted on the delayed refund to the appellant.
5. After hearing both sides and examining the records, the Tribunal considered the principle that notifications issued by the Government become part of legislation and are subject to the provisions of the law.
6. The Tribunal referred to the judgment of the Hon'ble High Court of Delhi to emphasize that the provisions of the Act regarding refund of duty and interest on delayed refunds apply to cases of delayed refund of additional duty of customs as well.
7. Despite the settled law on the issue by the High Courts, the Tribunal remanded the matter to the adjudicating authority to examine the delay chart submitted by the appellant and make a decision in accordance with the judgments of the High Courts.
8. The Tribunal concluded by disposing of all five appeals in line with the above considerations and ensuring the appellant's right to a reasonable opportunity to be heard in the matter.

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