2018 (4) TMI 1189

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....For the Appellant Shri  S.Krishnanandh, Advocate, For the Respondent Per Bench In this appeal, department is aggrieved by the setting aside of order of rejection of refund by Commissioner (Appeals) vide impugned order dt.  13.02.2017.  2. This is the second round of litigation. The facts of the case are that respondent filed a claim for refund of 4% of Additional Duty of....

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.... order dt. 13.02.2017 (impugned order), the Commissioner (Appeals) has set aside the order of rejection of the refund claim and directed the lower authority to process the claim on all the relevant parameters after giving opportunity of personal hearing to the respondent as also with a direction to sanction the refund along with interest, if found admissible as per provisions of Section 27A of the....

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....efund of SAD leviable under Section 3 of the CTA.  Circular No.6/2008 to the extent that it seeks to deny a successful applicant for refund of SAD, in terms of Notfn.No.102/2007, interest on such refund in terms of Section 27A of the Act, is inconsistent with and ultra vires Section 27A of the Act". 5. We further note that Revenue has pointed out in the grounds of appeal as follows : ....

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....n Writ Appeal No.1593 of 2014.  Therefore, the issue has not reached culmination and hence the question of compliance of the Commissioner (Appeals) above order in so far as it relates to sanction of interest on delayed refund of Additional Duty of Customs does not arise." 6. In the circumstances, the issue per se is not finally settled and in fact the judgement of Madras High Court in KSJ ....