2021 (6) TMI 781

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....for the Respondent ORDER Heard both sides. 2. This is an appeal filed against Order-in-Appeal No. MUMCUS-RN-IMP-234-1028-19 dated 29.03.2019 passed by the Commissioner of Customs (Appeals), NCH, Mumbai-I. 3. Briefly stated the facts of the case are that the appellant was eligible to refund of Rs. 9,51,348/-. After prolonged litigation, the amount was sanctioned by the adjudicating auth....

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....ded the matter to the adjudicating authority, but could have decided the interest claimed by them. He submits that during the course of hearing before this Tribunal, by the order dated 28.02.2020 this Tribunal directed the Revenue to file a report as to why the order of the learned Commissioner (Appeals) was not implemented. It is his contention that pursuant to the said direction, the adjudicatin....

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....nvolved in the present appeal is sanctioning of interest for the refund amount of Rs. 9,51,348/-. Initially, the adjudicating authority while sanctioning the refund has not considered the request of applicability of interest on the refund amount as was due to the appellant. In the appeal before the learned Commissioner (Appeals), it was held that since the adjudicating authority has not recorded a....