2004 (9) TMI 401

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....r the Appellant. Shri K.K. Srivastava, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - It is the contention of the appellants before us that interest on delayed refund is payable from the expiry of three months from the date of application for refund, while the department's view as expressed in the orders of the authorities below is that interest is payable af....

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.... by the Commissioner (Appeals), Appellate Tribunal or any court against the order of the Assistant Commissioner of Customs, Dy. Commissioner of Customs, the order passed by Commissioner (Appeals) or Appellate Tribunal or Court, shall be deemed to be an order passed under sub-section (2) to Section 27 and Section 27A stipulates payment of interest from the date immediately after the expiry of three....