2019 (9) TMI 132

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....Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER The above appeal arises out of an order passed by Commissioner (Appeals) who rejected the prayer of the appellant to grant interest on delayed refund. 2. On behalf of the appellant, ld. consultant Shri R. Srinivasan appeared and argued the matter. He submitted that the appellant had filed an appeal before Commissioner (Appeals) again....

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....d and paid to the appellant only on 23.2.2018 with much delay. Thereafter, the appellant filed an appeal for grant of interest and vide impugned order, the said request was rejected. He adverted to section 27A of the Customs Act, 1962 and argued that the refund ought to be sanctioned within three months from the date of application of refund. The appellants are therefore eligible for the interest ....

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....gard to interest on delayed refund. As per Section 27 of the Customs Act, 1962, the appellants are eligible for interest in case refund is not sanctioned within three months from the date of application. On perusal of the facts presented before me, it is seen that the department has filed stay application before the Tribunal. The stay application was dismissed on 30.4.2013. The refund ought to hav....