FINOLEX CABLES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THESE six appeals are directed against Order -in -Appeal No. Goa/Cus/GSK/32 to 37/2013, dated 7 -6 -2013 passed by Commissioner of Central Excise, Customs & Service Tax, (Appeals), Goa. The facts of the case is that the appellant imported goods, namely, "Vestamid L2170 Orange". During the assessment of bills of entry, the Customs Duty was computed @ 10% (BCD) + 14% (CVD) + 2% + 1% + 2% + 1% + 4% (SAD) and the duty was paid accordingly. However, the bills of entry were reassessed as per Order -in -Appeal No. Goa/Cus/MP/01 to 04/2009, dated 3 -2 -2009 passed by the Commissioner of Customs (Appeals), Goa. The said order was accepted by the Revenue and consequent to the said reassessment, the appellant has filed refund claims for the difference of duty between the initial assessment and the reassessment of bills of entry. Refund claim was sanctioned to the appellant on 19 -12 -2012, i.e. belatedly by nearly two years. However, no interest was given to the appellant. Aggrieved with the non -payment of interest, the appellant filed appeals before the Commissioner (Appeals), Goa for claim of interest on delayed sanction of refund claim. It is also fact that the appellant during the process of refund claim had filed a letter dated 23 -7 -2012 informing the Assistant Commissioner of Customs that they will not claim interest on the delayed sanction of refund claims and requested for sanction of refund claims expeditiously. Subsequently, the appellant vide their letter dated 9 -1 -2013 withdrawn their aforesaid letter dated 23 -7 -2012. The learned Commissioner (Appeals) vide impugned order rejected the appeal. Hence, the appellant is before me.

(2.) NONE appeared for appellant, however the appellant, vide their dated 9 -12 -2014 requested this Bench to decide the issue on merits after taking into consideration the various submissions made in the appeal memorandum.

(3.) I have carefully gone through the submissions made by the learned AR and also perused the appeal memorandum and relevant records.