2015 (11) TMI 147

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....with Ms.Shruti Yadav, Advocate ORDER SURESH KAIT, J. 1. The grievance of the petitioner is that the order dated 02.03.2012 passed by the Division Bench of this Court has not been complied with in as much as the entire amount of duty alongwith interest payable in terms of the rules has not been actually disbursed to the petitioner. It has also been pointed out that the aforesaid amount was....

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....t of Rs. 3,31,077/- is due towards the respondent Department. 5. The respondent has filed reply thereto along with his affidavit, whereby stated that entitlement of the interest is governed by Sections 11B and 11 BB of the Act and while applying the provisions thereof to the facts of the present case, the duty becomes refundable pursuant to final order dated 27.03.2002 passed by the Custom Exci....

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....s per the respondent, the correct interest amount on the date of sanctioning of refund on 12.04.2012 comes to Rs. 1,54,668/-. 7. Moreover, in compliance of the order dated 02.03.2012, the sanctioned amount was adjusted towards the confirmed demand of the petitioner in compliance of mandate of Section 11 of the Act, as there was no stay against the confirmed demand at the time of adjustment and ....

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....has been encashed by the petitioner. Thereafter, the petitioner had challenged the Order-in-Original dated 01.07.2014 before the First Appellate Authority, i.e., Commissioner (Appeals), which has been allowed in favour of the petitioner by recording that the petitioner is entitled for interest with effect from 30.10.1995. 9. Learned counsel appearing on behalf of the respondent, on instructions....