2024 (12) TMI 1473

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....r of Customs (Appeals) dismissing the thirteen appeals that had been filed by Artex Textile Pvt. Ltd. [the appellant]  against the thirteen orders-in-original passed by the Deputy Commissioner of Customs.  2. The sole question that arises for consideration in these appeals is as to whether the appellant would be entitled to claim interest under section 27A of the Customs Act, 196 [the Customs Act]  from the date of sanction of the refund or from the date of actual refund.  3. It transpires that the appellant had filed refund claims for refund of excess duty under section 27A of the Customs Act in terms of the orders passed by the Tribunal.  It was found by the adjudicating authority that excess customs duty an....

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....the operative part of the order dated 10.02.2021, the Commissioner (Appeals) did direct that "payable interest should be calculated and paid to the appellant in each case."  7. Pursuant of the aforesaid order passed by the Commissioner (Appeals), the adjudicating authority refunded the amount in cash to the appellant but granted interest only up to the date of sanction of the refund order.  8. Feeling aggrieved, the appellant filed appeals before the Commissioner (Appeals) for claiming interest up to the date of payment of the refund amount since the adjudicating authority granted interest only up to the date of sanction of the refund amount.   9. The Commissioner (Appeals) has, in the impugned order, relied upo....

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....for payment interest up to the date of refund. The order of the Commissioner (Appeals) granting refund has, therefore, to be read in the light of the provisions of section 27A of the Customs Act. What has also to be noted is that the Commissioner (Appeals), in the operative part of the order, also directed that the "payable interest" should be granted to the appellant.  14. There is, therefore, no reason as to why the appellant would not be entitled to claim interest up to the date of refund of the amount. 15. In this view of the matter, the issue would have to be remitted to the adjudicating authority to compute the interest amount that would be payable to the appellant by calculating the interest up to the date of refund of the....