9911796707
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Issues:
Appeal against Commissioner (Appeals) order allowing refund of duty; Grievance regarding interest under Section 127A of the Customs Act. Analysis: The appeal in this case is against the order of the Commissioner (Appeals) which allowed the refund of duty as claimed by the applicant. The appellant's main contention is that the Commissioner (Appeals) failed to consider Section 127A of the Customs Act and did not grant interest in favor of the appellant from the date of the application till payment. The appellant requested exemption from the hearing and wanted the matter to be decided on merits. The Judge heard the Judicial Departmental Representative (JDR) and examined the records. Upon review, it was found that the Commissioner (Appeals) had determined that the importer was entitled to a refund of customs duty amounting to Rs. 45,704. The appeal was allowed with consequential relief. It was noted that there was no explicit mention in the records whether the appellant had specifically raised a plea for the grant of interest. The Judge emphasized that once the appeal is allowed with consequential relief, interest, if payable, is considered part of that relief. It is not necessary to separately mention interest unless it is specifically raised by the appellant and is in dispute. The statute provides for interest, and the authorities are obligated to fulfill their duties under the law. The determination of the quantum of interest depends on various factors and may vary in each case. The appellant should have raised the issue of interest before the refund sanctioning authority and could pursue the normal appeal process in case of a dispute. Consequently, the Judge found no fault in the Commissioner (Appeals) order and dismissed the appeal. The judgment was pronounced in court on 1-12-2008.
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