2018 (5) TMI 1567

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....tant - For the Respondent ORDER Per: V. PADMANABHAN The present appeal has been filed against the Order-in-Appeal No. 94/2007 dated 31.07.2007. The appellant imported various goods without payment of duty under Notification No. 13/81 Cus. dated 09.02.1981 as amended under the EOU scheme. There was a dispute with the Department regarding the entitlement of the imported capital goods for duty fre....

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....that such refund paid by the lower authorities was given to them after delay and  hence they will be entitled to payment of interest for such delayed refund amounts of customs duty and interest. 2.  With the above background, we heard Mr. N. Anand, learned counsel for the appellant as well as Mr. Pakshirajan, the learned DR. The submissions of the learned counsel for the appellant was t....

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....the supporting documents, the refund has been sanctioned within a period of three months and accordingly he justified that no interest will be payable to the appellant. 4.  We have considered the submissions made by both sides and perused the records. 4.1.  The primary dispute which resulted in excess payment of duty by the appellant as well as refund thereof has since been settled in ....