Dispute remitted for fresh adjudication; interest recovery under s.28AA of Customs Act, 1962 set aside

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....The CESTAT remitted the dispute to the adjudicating authority for fresh adjudication in light of conflicting high court pronouncements on the vires of the HCCAR, 2009 and pending SLP before the apex court; the Tribunal treated the Telangana HC view as binding in the absence of an apex stay but directed reconsideration after the SLP outcome. The Tribunal set aside the recovery of interest under s.28AA of the Customs Act, 1962 on CRCs, holding s.28AA inapplicable because CRCs are not "duty" within s.28. The matter of exemption under Board Circular No.02/2021-Cus was remanded to the Commissioner to obtain DGHRD clarification and decide accordingly. Appeal disposed.....