2002 (11) TMI 494

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....e, for the Respondent. [Order]. -  In the Order-in-Appeal, the Commissioner (Appeals) has held as follows : - "8. Relying on the judgments quoted as :  1.       1985 (19) E.L.T. (S.C.)  2.       1990 (47) E.L.T. 311 (All.)  3.       1983 (33) E.L.T. 321 (Bom.) I hold t....

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....ission of triplicate bill of entry. When the party submitted original bill of entry on 13-5-1996, claim was paid on 2-7-1996. I have gone through the memorandum of grounds. Proviso mentioned in section 27A of the Customs Act provides that in case any duty is not refunded from three months from the date of assent of Finance Bill, they shall be paid to the applicant under interest under the section ....