CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV Customs Appeal No. 51596 of 2025 [Arising out of Order-in-Appeall No. CC(A)CUS/D-II/Prev/745/2024-25 dated

30.03.2025 passed by the Commissioner of Customs (Appeals), New Delhi]

M/s. Savi Vision Pvt. Ltd. …Appellant B-56, Flatted Factory Compled, Okhla-III, New Delhi - 110020 VERSUS Commissioner of Customs (Preventive), New Delhi …Respondent New Customs House, Near IGI Airport, New Delhi-110037 APPEARANCE:

Shri Parth Mullick, Advocate for the Appellant Shri Anand Narayan, Authorized Representative for the Respondent CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 12.01.2026 DATE OF DECISION: 29.01.2026 FINAL ORDER NO. 50177/2026 DR. RACHNA GUPTA Present appeal is filed to assail the Order-in-Appeal No.

745/2024-25 dated 30.03.2025 vide which the refund sanction authority has been directed to allow payment of interest at the rate of 6% per annum from the date of deposit till the date of refund thereof. The facts in brief are as follows:

1.1 Department got an intelligence about the appellant importing goods willfully mis-declaring the maximum retail price. Based on the investigati