https://www.taxtmi.com/caselaws?id=210663 The Bombay High Court's Division Bench dismissed the Revenue's appeal against an order directing payment of interest on a delayed refund. The Court held that the appeal under Sec.130 of the Customs Act, 1962 was not maintainable as the order in question stemmed from a miscellaneous application under Rule 41, not an appeal under Section 129A. The judgment clarified that appeals under Sec.130 must be from orders passed by the Tribunal in appeal after July 1, 2003, involving substantial questions of law. This decision underscores the importance of understanding the specific scope of appeal under the Customs Act to prevent challenges to non-appealable interlocutory orders. en-us Thu, 21 Jul 2011 00:00:00 +0530 Wed, 12 Apr 2017 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210663 The Bombay High Court's Division Bench dismissed the Revenue's appeal against an order directing payment of interest on a delayed refund. The Court held that the appeal under Sec.130 of the Customs Act, 1962 was not maintainable as the order in question stemmed from a miscellaneous application under Rule 41, not an appeal under Section 129A. The judgment clarified that appeals under Sec.130 must be from orders passed by the Tribunal in appeal after July 1, 2003, involving substantial questions of law. This decision underscores the importance of understanding the specific scope of appeal under the Customs Act to prevent challenges to non-appealable interlocutory orders. Case-Laws Customs Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210663