2025 (9) TMI 1004

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....r sec. 3(5) of the Customs Tariff Act, 1975. The refund claim was sanctioned. Subsequently, the respondent claimed interest for the delayed payment of refund. The Ld. Lower Authority rejected the claim for interest on the delayed payment of refund. In appeal, the Ld. Commissioner (Appeals) allowed payment of interest on the delayed payment of refund. Hence Revenue is in appeal before this Tribunal. 3. Ld. Authorized Representative Shri N. Satyanarayanan appeared for the appellant-department. None appeared for the respondent. 4. The Ld. AR Shri N. Satyanarayanan took us through the 'Ground of Appeal' and submitted that, the payment of Special Additional Duty by virtue of Notification No. 102/2007 Customs, dated 14.09.2007 issued under ....

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....ribing the procedure that may be adopted by the field formations to settle the refund claims arising out of the said exemption notification. Para 4.3 of the Circular states that in the absence of specific provision for payment of interest being made applicable under the said notification, the payment of interest does not arise for these claims. The said paragraph was challenged before the Hon'ble High Court of Madras and the Hon'ble Court vide order dated 21.01.2013 [KSJ METAL IMPEX (P) LTD. Vs UNDER SECRETARY (CUS.), M.F. (D.R.) - 2013 (294) E.L.T. 211 (Mad.)], has allowed the writ petition quashing the aforesaid paragraph 4.3 of Circular No. 6/2008- Customs dated 28.04.2008 insofar as it seeks to restrict or obliterate the claim of in....