2018 (5) TMI 1112

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....itha Podwal, AR - For the Respondent ORDER Per : S.S Garg These two appeals are directed against the common impugned order dated 19.9.2017 passed by the Commissioner (A) whereby he has rejected the appeals of the appellant. Since the issue involved in both the appeals is identical, therefore, both the appeals are being disposed of by this common order. 2. Briefly the facts of the present case ....

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.... the portion of refund claim rejected by the Deputy Commissioner, thus both the refund claims filed by the appellant stood sanctioned in full. Since there was a delay in sanctioning the refund, the appellant filed a refund claim for interest on delay in payment of refund amounting to Rs. 7,08,924/- and Rs. 10,32,729/-. The said applications claiming interest was rejected by Asst. Commissioner. Agg....

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....hat the impugned order is not sustainable in law as the same has been passed by ignoring the stay order passed by the Hon'ble High Court of Karnataka whereby the High Court has stayed the recovery and in spite of that both the lower authorities have ignored the stay order and have appropriated the interest against the disputed demand, which was sub-judice before the High Court. He further submitte....

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.... of ABB Ltd. has held in para 4 as under: "4. We have heard both sides and perused the records. According to us only one issue to be examined in these cases is whether appropriation of rebate sanctioned in cash against the customs duty arrears is in order. As per the Revenue, the appropriation is permitted in accordance with law whereas as per the appellants the appropriation of rebate of refund ....