PRINCIPAL COMMISSIONER OF CUSTOMS Vs. BORSARA MACHINES

JUDGEMENT

(1.) Heard the learned counsel appearing for the appellant. By order dated 18th September, 2017, this Court had directed that the appeal will be heard at admission stage on the question of law incorporated in the said order.

(2.) The appellant-Revenue preferred an appeal before the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short 'the Appellate Tribunal'). By the order dated 25th June, 2015 which is impugned before the Appellate Tribunal, the Commissioner of Customs in the appeal preferred by the respondent interfered with the order dated 25th March, 2015 passed by the Assistant Commissioner of Customs. The Assistant Commissioner of Customs had directed the appellant to pay interest on the refund claimed at the rate of 6% per annum for the period from 8th August, 2013 to 8th December, 2014. The Commissioner of Customs held that the interest will be payable by the appellant from the date immediately after the expiry of three months from the date of receipt of the application for refund by the department. In the appeal preferred by the appellant-Revenue, there was stay application filed which has been rejected by the impugned order dated 7th November, 2016.

(3.) The material part of the impugned order reads thus :