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TMI Blog2013 (9) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of final assessment of Bill of Entry interest was liable to be paid. The date i.e. 24-1-2008 to 7-3-2008 becomes sacrosanct for determining the question of the applicability of interest on the amount of excess duty paid by the assesse - In view of legal position the assesse was entitled for refund of interest amount albeit after working out exact amount of interest liability by the adjudicating authority on the basis of evidence made available to him – relying upon AREVA T&D India Limited Versus Commissioner of Customs Chennai Airport and Air Cargo Complex/Assistant Commissioner of Customs (Refunds -Air) [2012 (10) TMI 919 - MADRAS HIGH COURT]. Unjust enrichment - The question of unjust enrichment also does not arise as there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred an appeal before CESTAT, Ahmedabad. CESTAT, vide its order dated 31-5-2010 rejected the appeal. 4. Being aggrieved by such a decision of the Tribunal, the department filed an appeal before the Hon ble High Court of Gujarat which is pending disposal. In the meantime, the assessee filed a letter dated 28-6-2011 and 25-7-2011 requesting to sanction the refund which has been upheld by the CESTAT being consequential relief. The Revenue authorities refunded the amount to the respondent assessee vide O-I-O dated 4-8-2011, but rejected the demand of interest on delayed payment. Aggrieved by such an order-in-original which rejected the claim of interest, appeal was filed before the First Appellate Authority. The First Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T. 496 (Mad.)]. It is his submission that provisions of Sec. 18 are clear as to that provisional assessment is allowed by proper officer under Sec. 18 pending final assessment. In accordance with the provisions of Section 18(2), once the duty liability is finally assessed and if the amount paid shall falls short or in excess of duty finally assessed, the respondent/department is entitled for such amount. It is submitted that the department continued to deny the refund for more than three years on the ground that refund claim is barred by unjust enrichment and were not made applicable to the provisional assessment under Sec. 18 and is now admitted by the department. It is his submission that the Hon ble High Court of Gujarat in the case of H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the present case, being of provisional assessment, is covered under the provision of Section 18 of Customs Act, 1962 and thus, provisions of Section 27 cannot be read in Section 18 of the Customs Act, 1962. The relevant portions of Section 18 ibid are reproduced below : Section 18 : (2) When the duty leviable on such goods is assessed finally or reassessed by the proper officer in accordance with the provisions of this Act, then - (a) in the case of goods cleared for home consumption or exportation, the amount paid shall be adjusted against the duty finally assessed and if the amount so paid falls short of or is in excess of the duty finally assessed and if the amount so paid falls short of or is in excess of the duty finally a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, there was a delay of more than three months in payment of refund to the appellant and respondent-department is liable to pay interest on such delayed payment of refund from the first day subsequent to three months of the finalising of assessment. In this case, the date i.e. 24-1-2008 to 7-3-2008 becomes sacrosanct for determining the question of the applicability of interest on the amount of excess duty paid by the appellant. In view of above legal position, the appellant is entitled for refund of interest amount albeit after working out exact amount of interest liability by the adjudicating authority on the basis of evidence made available to him. 8. We find that the above said findings of the First Appellate Authority are in conso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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