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The CESTAT held that interest on delayed refund of Anti-Dumping Duty deposited during investigation is payable from the date of filing refund application, not from deposit date as per Sections 27 and 27A of Customs Act, 1962. Appellant's reliance on decisions allowing interest from deposit date was misplaced as those pertained to pre-2008 deposits when no statutory provision existed. The Tribunal, being a statutory creature, cannot award interest contrary to the Act. Appeal by Appellant was dismissed.
The CESTAT held that interest on delayed refund of Anti-Dumping Duty deposited during investigation is payable from the date of filing refund application, not from deposit date as per Sections 27 and 27A of Customs Act, 1962. Appellant's reliance on decisions allowing interest from deposit date was misplaced as those pertained to pre-2008 deposits when no statutory provision existed. The Tribunal, being a statutory creature, cannot award interest contrary to the Act. Appeal by Appellant was dismissed.
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