2017 (6) TMI 745

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....or COD were called out, it was pointed out by Ld. Counsel that these are supplementary appeals, as the first appellate authority by common impugned order has disposed off 14 applications and the appellant has filed appeal No. C/30954/2016 in time and is listed for final disposal in today's cause list. 2.   On perusal of the records, I do find that first appellate authority has disposed off 14 appeals by a combined order. As the appeal No. C/30954/2016 is filed in time, these appeals are treated as supplementary appeals and delay in filing the appeals is condoned and are taken up for disposal alongwith appeal No. C/30954/2016. 3.   These appeals are directed against Order-in-Appeal No. HYD-CUS-000-APP-048 to 061-16-....

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....irst appellate authority also did not agree with the contentions raised as to the claim of interest and rejected the same. Hence these appeals: 5.   It is the claim of Ld. Counsel that revenue authorities have admitted that they have retained this amount of Rs. 20.00 lakhs from 1998. He would submit that once they are not entitled to retain the amount, they have to refund the amount alongwith interest. It is his further submission that interest is to be sanctioned to the appellant on equitable grounds as decided by the apex Court in case No. Civil Appeal No 1337-1340 of 2005 decision dated 27/01/2006 in the case of M/s. Sandvik Asia Ltd. v/s Commr. of Income Tax-I Pune citation 2006(196) E.L.T 257 (S.C.) 6.   Ld. DR re....