2015 (12) TMI 1481

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....d Representative Per : Mr. H K Thakur; These appeals has been filed by the appellant with respect to Order No 201-202/2014CUS/Commr(A)/Ahd dated 9.5.2014. The issue involved before the First Appellate authority was whether certain refund on account of payment of SAD was admissible to the appellant or not. The First Appellant Authority decided the issue in favour of the appellant and also hel....

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.....14 (Mad)]. Interest has to be calculated only after a period of 3 months from the date of order passed by an Appellate Authority. It was also his case that original Adjudicating Authority has not rejected the claim of the appellant with respect to payment of interest. On a specific query from the Bench, Learned Advocate appearing on behalf of the appellant submitted that they have not claimed int....

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....Ltd Vs CCA (Appeals), Chennai (Supra). It is observed from the case records that the Adjudicating Authority while deciding the refund claim of the appellant under OIO dated 13.9.2013 and 9.10.2013 has not passed any order with respect to claim of interest on the delayed payment of refund. Under such circumstances order, with respect to interest on the payment of refund, passed by the First Appella....