2016 (6) TMI 951

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....530 / 2016<br>Customs<br>Shri D.N. Panda, Judicial Member Shri C. Ramkumar, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER It is precise submission of the learned counsel that whenever there is a delay in refund in additional duty of customs, such delay is to be compensated with interest as is envisaged by law even though the notification granting such refund ....

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....sp;&nbsp; 2013 (294) ELT 211 (Mad.) 4. Revenue on the other hand says that in absence of any express provision in the notification no interest shall be admissible to the appellant. 5. Heard both sides and perused the records. 6. It is an accepted principle of law that when a notification is issued by the Govt. that is laid before the Parliament and becomes part of the legislation itself. Theref....