2021 (6) TMI 781 - AT - Customs

Appeal Dismissed as Interest Issue Resolved

The Tribunal dismissed the appeal challenging the remand order of the Commissioner (Appeals) regarding the sanctioning of interest on a refund amount. The ... Interest on delayed refund - adjudicating authority failed to record any finding on the issue of admissibility of interest - HELD THAT:- Since the adjudicating authority has not recorded any finding on the issue of admissibility of interest, accordingly, the matter needs to be reconsidered by the adjudicating authority. Consequently, the matter was remanded with direction to decide the issue within two months from the date of communication of the order. Aggrieved by the said observation, the appellant raised the issue before this Tribunal. During the pendency of the appeal before this Tribunal, the adjudicating authority implemented the order of the learned Commissioner (Appeals) sand sanctioned the total interest amount of ₹ 7,98,663/-. The grievance of the appellant assailing the impugned order of the learned Commissioner (Appeals) has now been addressed by the adjudication order dated 28.04.2020 - Appeal dismissed. Issues:Sanctioning of interest on a refund amount of Rs. 9,51,348.Analysis:The appeal was filed against an order passed by the Commissioner of Customs (Appeals) regarding the sanctioning of a refund amount of Rs. 9,51,348. The appellant claimed interest on the refunded amount, which was not considered initially by the adjudicating authority. The Commissioner (Appeals) remanded the matter back to the adjudicating authority to decide on the interest claim within two months. The appellant challenged this decision before the Tribunal, arguing that the Commissioner (Appeals) could have decided on the interest claim directly. During the appeal process, the adjudicating authority reconsidered and sanctioned an interest amount of Rs. 7,98,663. The Revenue confirmed the admissibility of interest and sanctioned the amount till the date of the original order. The Tribunal noted that the issue of interest had been addressed by the subsequent adjudication order, rendering the appeal moot. Therefore, the Tribunal dismissed the appeal as the grievance regarding interest had been resolved through the adjudication order.This judgment primarily revolved around the issue of sanctioning interest on a refund amount. The Tribunal concluded that since the adjudicating authority had subsequently addressed and sanctioned the interest amount claimed by the appellant, the appeal challenging the remand order of the Commissioner (Appeals) had become infructuous. The Tribunal highlighted that the adjudication order dated 28.04.2020 had resolved the grievance raised by the appellant, making the appeal unnecessary. As a result, the Tribunal dismissed the appeal, considering the interest issue had been adequately addressed through the adjudication process.