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TMI Blog2008 (11) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1998. Subsequently, the Department on the basis of investigation issued a show cause notice dated 4-4-2001 and by the order in original dated 29-4-2002 confirmed demand of duty, imposition of penalty etc. was issued. (b) In the meanwhile, during the course of investigation, a sum of Rs. 10 lakhs was paid on 11-3-98, Rs. 14,76,000/- on 12-5-98 and Rs. 4,00,578/- on 13-5-98. (c) On an appeal to the Tribunal against the order of the Commissioner dated 29-4-02, the Tribunal vide order dated 20-11-2003 decided the issue in favour of the appellant and the appellant became entitled to the refund consequently. (d) The appellant vide letter dated 5th December, 2003 claimed the amount deposited by them during March and May 1998 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the dates the amounts were collected, the entire amount collected should be treated as other than the duty and interest should be paid. In this connection, he refers to the definition of duty as mentioned in Section 2(15) of the Customs Act. 4.1 Learned DR submits that what was paid by the appellant was in relation to the goods imported and they are only deposits of duties. Commissioner held that from the date of order of the original authority which appropriated deposited amounts, the same should be treated as payment of duty. This decision should also be held valid for the period March, 1998 and May, 1998 when the amounts were actually paid by them. 4.2 He also relies on the decision of the Hon ble Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r we direct compliance with the final order impugned before us and payment of interest in terms of the draft circular. The draft circular shall be appended to and the contents form part of this order. The appeal is disposed of. In view of this order any judgment of any High Court holding to the contrary will be no longer be good law. 2. ............... 3. Leave granted. Following the order in CA No. 4443/2001 the appeal is disposed of by modifying the impugned order and directing payment of interest on the pre-deposit commencing from three months after the final disposal of the dispute between the parties on merits in terms of the draft circular. 5.2 We, however, do not agree with the submissions made by the learned DR th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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