(M.R. Shah and B.V. Nagarathna, JJ.)
JSW Steel Limited __________________________________ Appellant;
v.
Commissioner of Customs ___________________________ Respondent.
Civil Appeal No. 4573 of 2022, decided on July 14, 2022
The Order of the court was delivered by
Order
1. We have heard Mr. S.K. Bagaria, learned Senior Advocate appearing on behalf of the appellant, at length.
2. In the facts and circumstances of the case and considering the fact that from the date of submission of relevant documents as demanded by the show cause notice dated 07.07.2017 and thereafter, the refund was allowed within a period of three months, the High Court has rightly held that the appellant shall not be entitled to the interest on the refund as claimed by the appellant.
3. In the facts and circumstances of the case, we see no reason to interfere with the impugned judgment and order passed by the High Court.
4. The appeal stands dismissed.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
Civil Appeal No(s). 4573/2022
M/s. JSW Steel Limited.….Appellant(s)
v.
The Commissioner of Customs.….Respondent(s)
(IA No. 85450/2022-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No. 85449/2022-STAY APPLICATION and IA No. 85452/2022-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)
Date : 14-07-2022 This appeal was called on for hearing today.
(Before M.R. Shah and B.V. Nagarathna, JJ.)
UPON hearing the counsel the Court made the following
ORDER
5. The appeal stands dismissed in terms of the signed order.
6. Pending applications stand disposed of.
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