2014 (7) TMI 393

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....levant facts of the case, in brief, are that the appellant was having a private Customs bonded warehouse at their factory premises under Section 61 of the Customs Act, 1962. They paid interest under protest and also filed refund claim of the interest paid on warehoused goods. By Order-in-Appeal dated 16.10.2003, Commissioner (Appeals) allowed the claim of interest. Then, the appellant vide letter ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efunded. He relied on the decision of the Hon'ble Delhi High Court in the case of Siddharth Intercontinental Hotels (I) Ltd. Vs Collection of Customs reported in 2004 (166) E.L.T. 160 (Del.). 3. On the other hand, the learned Authorised Representative on behalf of the Revenue relied upon the decision of the Division Bench of the Hon'ble Madras High Court in the case of Commissioner of C....