2015 (11) TMI 1324

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....filed early hearing application, however the appeal itself is listed in routine therefore early hearing application become infructuous and hereby dismissed. These two appeals are directed against Order-in-Appeal No. GOA-EXCUS-000-APP-036-14-15 dtd. 9/7/2014 passed by the Commissioner (Appeals) Central Excise & Customs, ICE house, Panaji, Goa, wherein Ld. Commissioner (Appeals) set aside the order-....

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....rs containing 4,89,500 litres of Fuel Oil and 37,742 litres of Lube Oil, vide shipping bill No. 23 dated 13/3/2001. Subsequently, the appellant applied for refund of excess Customs duty of Rs. 31,17,091/- paid on the bunkers, corresponding to the quantity available at the time of export of the said vessel. The said refund was rejected vide order-in-original dated 10/2/2005. Being aggrieved by the ....

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....l before the Commissioner (Appeals) who vide the impugned order held that respondent are eligible for interest at applicable rate for the period 19/8/2001 to 1/1/2014 on the amount of refund of Rs. 31,17,091/-. Aggrieved by the said order the Revenue is before me. 3. Shri V. K. Sinha, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue submits that CESTAT order dated 5/9/2013 by whi....

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....al order dated 5/9/2013. Though the Revenue has filed appeal against this Tribunal order dated 5/9/2013 but no stay has been granted by Honble Mumbai High Court. It is also observed that implementing the Tribunal order, Revenue has already sanctioned the refund therefore I do not understand why the consequential relief of the refund i.e. interest should not be given to the assessee. Even as per t....