Refund claims must address interest separately; silence on a claimed interest component requires fresh reconsideration.

A refund order that granted refund but gave no reasons on a specifically raised claim for interest was unsustainable to that extent. Where interest is sought, the authority must consider the claim, apply its mind, and record reasons for granting or rejecting it; complete silence on the issue shows non-application of mind. The matter was therefore required to be reconsidered afresh by the customs authority in accordance with law on the interest component.

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Issues: Whether the order granting refund, but not dealing with the claim for interest on the refund amount, was sustainable and whether the claim for interest required fresh adjudication.

Analysis: The refund order contained no discussion or reasons on the claim for accrued interest. In a matter where interest was specifically sought, the authority was required to consider and adjudicate that claim and record reasons for either granting or ing it. The complete silence on interest indicated non-application of mind to that aspect of the refund application.

Conclusion: The order was not sustained on the issue of interest, and the matter was directed to be reconsidered afresh by the customs authority in accordance with law.

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