2003 (5) TMI 289

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....acker, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal by the Commissioner is whether the respondent was entitled to interest on the refund of the customs duty that was granted to it, in terms of Section 27A of the Act. The duty in respect of which refund was claimed was paid in May, 1988, the claim for refund was filed o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat the interest on the refund ought to be paid from August, 1995 till the date of payment. The provisions of Section 27A of the Act came in the statute book in May, 1995 providing that interest should be paid if the claim of refund is pending for more than three months which came on the statute book in May, 1995. 2.  We are not able to appreciate any of the grounds in the appeal. The cont....