2025 (2) TMI 1288

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....and after he succeeded in his appeal filed before the Commissioner (Appeals), Appellant has sought for refund of entire amount of Rs. 19,78,485/- that was paid by the Refund Sanctioning Authority by his order dated 06.03.2018 but no interest was paid to the Appellant against the entire pre-deposit amount for which he sought for interest through several letters numbering more than six, addressed to the Refund Sanctioning Authority for such payment of interest but subsequently received a communication from him in his capacity as Assistant Commissioner of Customs/ CRARS NCH, Mumbai on dated 09.07.2019 that Appellant should prefer to file appeal against the Refund Sanction Authority's order namely Order-In-Original No. 1092/ACH/AC/CRARS/201....

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....im of interest of the Appellant, the Appellant was advised to file an appeal against the order dated 22-6-2017 before the Learned Commissioner (Appeals) on 14-11-2017 and thereafter appeal was filed on 8-12-2017 which shows that the claim of interest was asked to the Appellant to file before the Learned Commissioner (Appeals) against the order dated 22-6-2017. In those circumstances, I hold that appeal filed on 8-12-2017 is within time as the cause of action for filing the appeal arose on 14-11-2017 when the Appellant was asked to file the appeal. In these circumstances, I set aside the impugned order. 4. On the other hand Ld. Authorised Representative also pointed out that way back in 2015 in the case of Orissa Polyfibres Limited V/s. C....

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....layed refund of amount deposited under the proviso to section 129E "Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner (Appeals) or the Appellant Tribunal (hereinafter referred to as appellate authority), under the first proviso to section 129E, is required to be refunded consequent upon the order of the Appellate authority and such amount is not refunded within three months from the date of communication of such order to the adjudicating authority, unless the operation of the order of the appellate authority is stayed by a supreme court or tribunal, there shall be paid to the appellant interest at the rate specified in section 27A after the expiry of three months from the date of communi....