CESTAT reminds dept that interest on delayed refund is paid out of public money

Ingram Micro India Limited Vs Commissioner of Customs (Exports)(CESTAT Chennai) It can be seen that the refund claim is rejected on the ground that the appellant has not produced the Chartered Accountant certificate to establish that the burden of 4% Additional Duty has not been passed on to another. In page 21 of the appeal paper book, the appellant has produced a letter dated 14.05.2010 in which it is stated that in continuation of their refund claim submitted they are producing further documents. On perusal of the order passed by both the authorities, I find that they have not cared to peru...