TaxTMI 
TaxTMI 
2026 (3) TMI 422
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....dated 26.09.2019 passed by the Commissioner of Customs (Appeals) [the Commissioner (Appeals)] that adjudicates the four appeals filed by the Deputy Commissioner of Customs against the four orders dated 23.01.2017 passed by the Assistant Commissioner. The Assistant Commissioner, by these four separate orders, sanctioned refund of the principal amount with interest but directed it to be credited to the Consumer Welfare Fund. The department filed four appeals before the Commissioner (Appeals) only against that part of the order that sanctioned payment of interest. The Commissioner (Appeals) set aside the four orders passed by the Assistant Commissioner in as far as they sanctioned payment of interest. 2. It transpires from the records that ....
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....he Assistant Commissioner directed it to be credited in the Consumer Welfare Fund. 4. Accordingly, the appellant filed Writ Petition before the Delhi High Court. During the pendency of the Writ Petition, the appellant filed five appeals before Commissioner (Appeals). The Commissioner (Appeals) decided the five appeals by order dated 09.03.2022 holding that the principal amount should be paid to the appellant instead of it being credited in the Consumer Welfare Fund. The Commissioner (Appeals) also decided the appeal filed by the department against the order passed by the Assistant Commissioner on 23.01.2017 in respect of the fifth refund application dated 30.06.2015. 5. The relevant portion of the order passed by the Commissioner (App....
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....ied for reassessment and amendment of impugned bills of entry to the proper officer. The said request was rejected vide letter dated 09.12.2021. The Appellant Importer had filed an appeal against the same. The said appeal has been decided vide Order-In-Appeal No.CC(A)/CUS/D-I/IMPORT/NCH/4175/2021-22 dated 25.02.2022 and the amendments in impugned bills of entry and consequential reassessment has been allowed. Thus the said contention of the Department has no force now. 5.20 Insofar as issue of sanction of interest for delayed payment of refund claim is concerned, since the refund is now being ordered to be paid to the Appellant Importer, interest for delayed payment of claim, if any payable as per law, shall be paid to the Appellan....
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....ellant are also disposed of." 8. As noted above, in respect of one appeal relating to the fifth refund application dated 30.06.2015, the Commissioner (Appeals) sanctioned the interest amount also. In respect of the remaining four applications dated 14.08.2015, 17.09.2015, 17.09.2015 and 27.10.2015, the Commissioner (Appeals) did not pass any order as the appellant had filed the present four appeals before the Tribunal. 9. It is submitted by Shri Nikhil Goyal, learned counsel for the appellant assisted by Shri Udit Bajpai that once the principal amount was sanctioned by the Tribunal in its decision rendered on 26.09.2023 in Customs Appeal No. 51608 of 2022 connected with four other appeals, the amount of interest should also be credite....