TaxTMI 
TaxTMI 
2025 (7) TMI 161
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....leged relationship of seller and buyer notwithstanding, dichotomy in proceedings, leading to separate appeals before us, is attributable to separate disposal by first appellate authority of rival challenges by both sides to order of original authority granting interest of Rs. 5,99,426 for delayed payment of refund. The combined effect in appeal, against order [order-in-appeal no. MUM-CUSTM-SMP-80/2015-16 dated 25th June 2015] of Commissioner of Customs (Appeals), Mumbai allowing the claim of the respondent herein, M/s Borsara Machines, to be entitled to interest of Rs. 1,24,88,457 in full, on grounds of computational error is the other, against order [order-in-appeal no. MUM-CUSTM-SMP-44/2017-18 dated 29th June 2017] of the appeal of Commis....
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.... provisions of law and Circular No. 670/61/2002-CX dated 01/10/2002, interest is also liable to be paid if the refund is not granted within a period of three months from the date of filing of the refund claim. In the present case, the refund became due in February, 2013 in pursuance to the Tribunal's order and therefore, interest should have been paid on the delayed refund in terms of the above Circular which has not been complied with by the Revenue. 3. In these circumstances, we direct the Revenue to pay interest to the appellant on the delayed refund in accordance with law, within a period of one week from today. 4. The learned Dy. Commissioner (AR) is present in the Court, and that constitutes sufficient notice to the ....
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....ate authority had, by then and before them, only directions of the Tribunal. In seeking intervention of the Tribunal, there was no grievance of statutory provision for entitlement to interest having been misapplied or that they had, unwarrantedly, been imposed from claiming interest. Indeed, much like section 12 of Customs Act, 1962 and section 3(1) of Customs Tariff Act, 1975, interest on delayed payment of refund has no existential confusion; it is in the statute triggering applicability of its own and in accordance with the framework of section 27A of Customs Act, 1962. There was, thus, no grievance, in manner contemplated in section 129A of Customs Act, 1962, emanating from the lower authorities for disposal in accordance with section 1....
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....ry instrument, was to be implemented. A lower authority may contrarily be obdurate at its own peril and it was inconceivable that they should have been expected to do otherwise. There was no option but to dismiss the appeal, founded solely on non-applicability of interest liability to refund of revenue deposit, as 'point of no return' was crossed by failure to challenge the clarification by the Tribunal. 8. With 'revenue deposits', proffered by importer as consequence of direction of the 'special valuation branch (SVB)', held as unauthorized by law and entitled to refund, subsequent cause of action that led to the doors of the Tribunal, was entitlement to secure refund for themselves. That it was not a refund of duties, to which section ....