2014 (12) TMI 443

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..... ondent has filed an application before the Assistant Commissioner and the Assistant Commissioner has sanctioned refundable amount and credited in the account of Consumer Welfare Fund. The order passed by the Assistant Commissioner has been challenged before the Commissioner (Appeals), Tiruchirappalli and the Commissioner (Appeals), Tiruchirappal1i has confirmed the order passed by the Assistant Commissioner and subsequently, the first respondent has preferred Appeal No. 492 of 2006 before the Customs, Excise and Service Tax Appellate Tribunal. The Appellate Tribunal has conceded the demand made by the first respondent with interest from the date of application. Against the order passed by the Appellate Tribunal, the present Civil Miscellane .....

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..... , refund should be made within a period of three months. If there is any lapse or failure on the part of the department to refund the amount, the applicant/assessee is entitled to get interest from the date of application and therefore, the contention putforth on the side of the appellant is not factually and legally maintainable and altogether, the present Civil Miscellaneous Appeal deserves to be dismissed. 7. For considering the divergent submissions made on either side, the Court has to necessarily look into Section 27(A) of the Customs Act, 1962 and the same reads as follows :- "27A. Interest on delayed refunds. - If any duty ordered to be refunded under Sub-Section (2) of Section 27 to an applicant is not refunded within t .....

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..... is quite clear that the order passed by the Appellate Tribunal is really in consonance with the provisions of the Section mentioned supra. 10. At this juncture, an inert attempt has been made on the side of the appellant to the effect that only after expiry of three months, the first respondent/assessee is entitled to get interest. 11. It has already been pointed out that every application for refund of excess duty has to be considered within a period of three months and the refund should be made within that period and if no such refund is made, the applicant/assessee is entitled to get interest from the date of filing application. Under the said circumstances, in Section 27(A) of the said Act, the words "from the date of receip .....

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