TaxTMI 
TaxTMI 
2008 (1) TMI 291
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....C (Appeals) Visakhapatnam 2. C/254/2006 24/2005(V)CH dated 14-12-2005 - do - 3. C/254A/2006 25/2005(V)CH dated 14-12-2005 - do - 4. C/473/2007 04/2007(V)CH dated 2-7-2007 - do - The subject-matter of the above appeals is one arid the same. Even though four appeals have been listed, the appellant says that the Appeals No. C/254A/2006 and C/473/2007 gets merged. Therefore, there are three appeals. The subject-matter is, the granting of interest on account of the inordinate delay in sanctioning the refund. There is a prayer for granting of interest on inter....
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....inality to the issue and decided the same in party's favour. In spite of the above fact, the Revenue did not sanction the refund claim of the party. Therefore, they were forced to approach the Andhra Pradesh High Court. The Andhra Pradesh High Court directed the party to approach CEGAT, Chennai Bench. The CEGAT, Chennai Bench granted the benefit to the appellant in the Final Order No. 2173/1999 dated 25-8-1999 = 2000 (117) E.L.T. 162 (T). Based on the above order, the appellants filed the refund claim for Rs. 3,14,940/-. The Department did not sanction the refund claim despite several reminders and the appellant filed a Writ Petition in 2002 before the Hon'ble Andhra Pradesh High Court and obtained a direction to the Department to take appr....
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.... order before the Commissioner of Customs who passed the other orders and allowed the appeal with consequential benefit but he did not grant the interest due to them in terms of Section 27A of the Customs Act. In view of the above, the appellant has approached this Tribunal for relief for grant of interest and since there is an inordinate delay in the grant of interest, there is a request for payment of interest on interest in view of the decision of this Tribunal in the party's own case in VBC Industries Ltd. v. CC, Chennai, vide Final Order No. 202/2005 dated 14-2-2005 as reported in 2005 (192) E.L.T. 275 (Tri.-Bang.) wherein this Tribunal, based on the decision of the Hon'ble Apex Court in the case of Commissioner of Income Tax v. Narend....
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....ara-1B(III) Appeal No. C1254A/2006 merged with C/47312007-Annex-D (a) Interest payable from three months from the date of filing claim till date of receipt- since the amount is yet to be received, interest calculated up to 31-12-2007 Rs. 11,18,937/- Total: Rs. 11,18,937/- 5. The learned SDR pointed out that refund is due only after the appellant received a favourable order from the Commissioner's office. In any case, she reiterated the orders of the lower authority. 6. On a very careful consideration of the entire issue, it is seen that in all these cases, the refund has already been sanctioned. In one appeal, the refund has been sanctioned, but the amount has not yet been receive....
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.... application till the date of refund of such duty: Provided that where any duty, ordered to be refunded under sub-section (2) of Section 27 in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty. Explanation. — Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal [National Tax Tribunal] or any court against an order of the Assistant Commissioner of Customs or Deputy Commissioner of Customs]....