2002 (11) TMI 494

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....nbsp;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 that interest is liable to be paid to the appellant.....

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....bmitted 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 from the date immediately after three months from suc....