2003 (12) TMI 84

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....: Justice K.K. Usha, President]. - In this application, by order dated 10-6-2003 we had directed the respondent to return the entire amount of Rs. 7,15,350/- to the applicant with interest at 12% within two weeks from the date of receipt of a copy of the order. It was the case of the applicant that pursuant to the final order passed by this Tribunal on 20-6-96 reported as Indian Thermoplastic Pvt.....

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.... rate of 12% from 30-4-97 to 30-6-2003. In computing the period he made reference to the provisions of Section 27A of the Customs Act, 1962 where it is provided that if any duty ordered to be refunded under sub-section (2) of Section 27 to an applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, interest shall be paid to the ap....

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.... above will be in consonance with the principle in the provisions contained under Section 11BB of the Central Excise Act, 1944 and Section 27A of the Customs Act, 1962. We therefore hold that no further amount is liable to be paid to the applicant by way of interest. 4. The facts in this case would show that due to delay on the part of certain officers in implementing final order passed by this....