JUDGMENT :

Md. Nizamuddin, J.

1. Heard learned Counsel appearing for the parties.

2. This writ petition has been filed by the writ petitioner for relief of direction upon the respondent authorities concerned to pay Rs.3,05,414/- to the petitioner as interest under Section 27A of the Customs Act, 1962.

3. Facts in brief involve in this case are as hereunder.

4. Between 6th June, 2018 to 4th March, 2020, petitioner has filed sixteen separate refund applications under Section 27(1)(a) of the Customs Act, 1962, for refund of alleged excess payment of duty aggregating to Rs.1,40,49,995/-.

5. It is the case of the petitioner that all refunds arise out of the appellate order in question passed by the Commissioner of Customs (appeal). According to petitioner, the refund applications were received and acknowledged by the office of the respondent concerned on the dates mentioned in the chart annexed to the writ petition and that those dates were not disputed by the respondents in their affidavit-in-opposition.

6. It is the case of the petitioner that no application has been returned under the Customs Refund Application (Form) Regulations, 1995, which prescribes 10 days for return of the application