At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE SHRI M. VEERAIYAN
By, TECHNICAL MEMBER
Shri R. Hari, Adv., for the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent.
1. Heard both sides.
2. In pursuance of favorable order of the Tribunal No. 217 to 292/09 dated 26.03.08, the original authority sanctioned draw back claim and also interest for delayed payment of the draw back claim reckoning the due date from the date of receipt of the order of the Tribunal. The original authority declined interest for the earlier period ie., from the date of Let Export order. The Commissioner (Appeals) has upheld the order of the original authority.
3. Both sides agree that identical issue arising out of the Final Order of the Tribunal dated 26.03.08, in respect of M/s. Marvel Apparels and M/s. Styleman in appeal No. C/184/10 & C/196/10 has been decided allowing interest for the delay after the expiry of one month from the date of Let Export in respect of each of the consignments.
4. In view of the detailed reason
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s given in the said order, the present appeal is also allowed with consequential relief as per law.