Interest on sanctioned refund under Customs admissible after 3 months from date of application

Amrapali Industries Ltd Vs Commissioner of Customs-Ahmedabad (CESTAT Ahmedabad) CESTAT Ahmedabad held that under Customs Act interest on sanctioned refund is admissible after three months from the date of application and not from date of Commissioner (A) order. Facts- The issue involved in the present appeal is that whether the appellant on the sanctioned refund is eligible for interest, for the period from 3 months of date of application for refund or from date of commissioner (Appeals) order whereby the appeal on refund matter has been remanded to the sanctioning authority. Conclusion- Commi...