9911796707
TMI Blog2004 (1) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... und Claim on 13-9-94. Refund Claim of Rs. 11,32,094.00 (Rupees eleven lakh thirty-two thousand ninety-four) was admitted and sanctioned by the Revenue on 24-4-2001. The appellants filed the refund claim of interest due on delayed refund in terms of Section 27A of the Customs Act, which has been rejected by the impugned Order. 3. The Commissioner (Appeals) has rejected the refund of interest on the ground that the complete refund application was filed on 12-4-2001 and Refund Order has been passed by the Sanctioning Authority on 24-4-2001, i.e. well within three months. As per Customs Refund Application (Form) Regulations, 1995, for the purpose of interest on delayed refund under Section 27A of the Customs Act, the application for refund sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egulations within ten working days of the receipt of the application. (3) Where on scrutiny, however, the application is found to be incomplete, the Proper Officer shall, within ten working days of its receipt, return the application to the applicant, pointing out the deficiencies. The applicant, may resubmit the application after making good the deficiencies, for scrutiny. Explanation. - For the purposes of payment of interest under Section 27A of the Act, the application shall be deemed to have been received on the date on which a complete application, as acknowledged by the Proper Officer, has been made. It is seen from the Explanation that for the purposes of payment of interest under Section 27A of the Act, the application shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat a complete Refund Application was filed only on 12-4-2001 and as such, the Refund Claim was disposed of within three months therefrom. 9. From the Customs Refund Application (Form) Regulations, 1995 reproduced in para 5 of the learned Member (Technical s) order, it is seen that in terms of the Regulation (3), the Refund Application filed by the assessee is required to be scrutinized and if the same is found to be incomplete, the proper officer is required to return the same to the applicant company within a period of ten working days of its receipt pointing out the deficiencies. There is nothing on record in the present case as to whether such exercise of scrutinizing the application was taken by the Revenue after the same was filed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
