2002 (2) TMI 682

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..... ppellants view-point as regards the assessment of the goods imported by them, was rejected by the original adjudicating authority as also by the Commissioner of Customs (Appeals). Thereafter, an appeal was filed before CEGAT, New Delhi, which vide their letter No. C-136/91-B2, dated 29-5-91, allowed the appeal and set aside the orders impugned before it. Thereafter, the appellants filed a refund claim as a consequence of passing of the CEGAT s order. The said refund claim was finally sanctioned by the Assistant Commissioner, vide his Refund Order No. 10/96, dated 8-7-96. After receiving the refund amount of Rs. 10,18,289.00 (Rupees ten lakh eighteen thousand two hundred eighty-nine), the appellants preferred their claim for the interest on .....

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..... icant (s) interest under this Section from the date immediately after three months from such date till the date of refund of such duty. Inasmuch as the applicants refund claim arose as a result of order of the Tribunal passed in May, 1991, the appellants would be covered by the proviso to Section 27A which provides payment of interest in respect of the claims of refund from the date immediately after three months of the Finance Bill, 1995 receiving the assent of the President. The said Bill became an Act with effect from 26-5-96. As such, the appellants were entitled to the interest from the date immediately following three months from 26-5-95, inasmuch as their Refund Application was pending at the time when the interest provisions were i .....

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..... tion of the authorities below that the appellants should have challenged the original Refund Order for the purposes of interest, cannot be accepted. The issue relating to interest, even though was taken by the appellants before the authorities, was not dealt with by the Assistant Commissioner while making the Refund Claim of the original amount. As such, they cannot now take the plea that the appellants should have filed an appeal against the said Refund Claim. 5. In view of the foregoing, I set aside the impugned order and remand the matter to the Assistant Commissioner for deciding the quantum of interest payable in terms of the provisions of Section 27A of the Customs Act, 1962. Appeal is disposed of in the above terms. - - TaxTMI - .....

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