2022 (10) TMI 814

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....sed Representative) for the appellant Shri Shekhar A. Sawantdesai, Company Representative for the respondent ORDER Revenue is aggrieved by order-in-appeal no. 1250 (CRCI)/2019 (JNCH)/Appeal II dated 5th September 2019 of Commissioner of Customs (Appeals), Mumbai II, JNCH, Nhava Sheva in which, in appeal of claimant against rejection of their entitlement for interest on delayed sanction of....

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....ovided for in section 27A of Customs Act, 1962, rejected initially by the original authority, was, on appeal, allowed in the order impugned by Revenue herein. 3. According to Learned Authorised Representative, the refund could be sanctioned only after re-assessment as ordered by the Tribunal and the time taken thereafter did not exceed the limit of three months prescribed therein. 4. Shri Sh....

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....nbaxy Laboratories Ltd vs. UOI [2011 (273) ELT 3 (SC)] and of the Tribunal in Astrazeneca India Pvt. Ltd. Vs. Commissioner of Central Tax, Bangalore North [2022 (58) GSTL 339 (Tri- Bang)] were cited. 5. It is seen that the first appellate authority has interpreted the time limit in section 27A of Customs Act, 1962 according to the letter of the law which mandates liability of interest for any d....