2021 (6) TMI 781

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.... 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 authority vide order dated 24.01.2017. However, i....

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....ut 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 adjudicating authority considered their plea of interest a....

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....est 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 any finding on the issue of admissibility of interest,....