CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH CUSTOMS APPEAL NO. 85981 OF 2021 [Arising out of Order-in-Appeal No. 214(CRC-I) 2021/JNCH/Appeals dated

22.03.2021 passed by the Commissioner of Customs (NS-III) Raigad].

PNP POLYTEX PVT LTD Appellant A-601-607 Mangal Arambh Building, Kora Kendra, Borivali West, Mumbai-400092.

VERSUS COMMISSIONER OF CUSTOMS, NHAVA SHEVA-III Respondent Jawaharlal Nehru Customs House, Nhava Sheva, Dist-Raigad, Maharashtra-400707.

APPERANCE Ms. Neha Anchlia, Advocate for the Appellant Shri L.B.D’Coasta, Dy. Commissioner, Authorised Representative for the Respondent CORAM:

HON’BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL)

FINAL ORDER NO. A/85649/2026 Date of Hearing: 16.04.2026 Date of Decision: 08.05.2026 Grant of interest from 10.03.2018 on refund received earlier, in respect of seventeen refund applications filed in the year 2004, for GSI being inadvertently paid by the appellant at the time of clearance of goods and its confirmation by the Commissioner (Appeals) is assailed before this Tribunal, as appellant claims to have been entitled to get interest from three months after filing of refund applications in June 2004.

2. Factual backd