2006 (6) TMI 377

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..... orted auto parts and had cleared the same for home consumption in the year 1992. The clearance was made on payment of Customs duty on enhanced value. The valuation done by the original authority was subsequently challenged before the Commissioner (Appeals) and the latter, by Order-in-Appeal dated 12-1-2001, accepted the transaction value of the goods and allowed the appeal of the assessee, with co .....

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..... d that the appellants are entitled to get interest on the refunded amount of duty in terms of Section 27A of the Customs Act. For the purpose of this provision of law, Order-in-Appeal dated 12-1-2001 of the Commissioner (Appeals) (which granted consequential benefits to the assessee) is an order of refund of the excess duty paid by them and, accordingly, the assessee is entitled to receive interes .....

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