9911796707
TMI Blog2013 (11) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... 91.47 on 28.10.2002 on the ground that the Hon'ble Calcutta High Court had passed an order dated 20.11.2000 quashing the Board's Circular No.38/2000-Cus dated 10.05.2000 on leviability of C.V. duty on plastic granules. The refund claim was rejected by the erstwhile Dy. Commr.(Refund), Customs House, Kolkata. Being aggrieved the Respondent filed an appeal to Commissioner(Appeals) who vide order dated 16.02.2005 upheld the above order. Being aggrieved with the order of the Commissioner(Appeals), the importer filed an appeal before the CESTAT and the CESTAT vide Order No.A-1025/KOL/2007 dated 29.05.2007 set aside the order of the Commissioner(Appeals) and allowed their Appeal with consequential relief. As per order of the CESTAT refund was gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any court against an order of the (Assistant Commissioner of Customs or Deputy Commissioner of Customs) under Sub-section (2) of Section 27, the order passed by the Commissioner(Appeals), Appellate Tribunal (National Tax Tribunal) or as the case may be, by the Court shall be deemed to be an order passed under sub-section for the purposes of this section). It is evident from the explanation to section 27A of the Customs Act, 1962 that the order of refund passed by the CESTAT against order of the Assistant Deputy Commissioner of Customs, is deemed to be an order for the purpose of payment of refund under Section 27(2) of the Customs Act, 1962. Consequently, interest is also payable with reference to the date of an order of CESTAT. As such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of three months from the date of receipt of the application to be submitted under sub-section (1) of Section 11B of the Act, then the applicant shall be paid interest at such rate, as may be fixed by the Central Government, on expiry of a period of three months from the date of receipt of the application. The Explanation appearing below Proviso to Section 11BB introduces a deeming fiction that where the order for refund of duty is not made by the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise but by an Appellate Authority or the Court, then for the purpose of this Section the order made by such higher Appellate Authority or by the Court shall be deemed to be an order made under sub-section (2) of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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