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TMI Blog2014 (12) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... application - 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 receipt of such application” have been used. Therefore, it is quite clear that the residual contention put forth on the side of the appellant cannot be accepted. It has already been pointed out that the Appellate Tribunal, as per the provision of the said Section, has rightly awarded interest and in view of the discussions made earlier, this Court has not found any error in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Against the order passed by the Appellate Tribunal, the present Civil Miscellaneous Appeal has been preferred at the instance of the Commissioner of Customs as appellant. 3. The short point involves in the present Civil Miscellaneous Appeal is as to whether the first respondent/assessee is entitled to claim interest from the date of application with regard to the amount which is refundable. 4. At the time of admitting the present Civil Miscellaneous Appeal, the following substantial question of law has been settled for consideration :- Whether in the facts and circumstances of the case, the Honourable Tribunal is right in allowing interest for the period immediately succeeding three months from the date of filing of refund applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (2) of Section 27 to an applicant is not refunded within three months from the date of receipt of application under Sub-Section (1) of that Section, there shall be paid to that applicant interest at such rate, (not below five per cent) and not exceeding thirty per cent per annum as is for the time being fixed (by the Central Government by Notification in the Official Gazette], on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty : Provided that where any duty, ordered to be refunded under Sub-Section (2) of Section 27 in respect of an application under Sub-Section (1) of that Section made before the date on which the Finance Bill, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) of the said Act, the words from the date of receipt of such application have been used. Therefore, it is quite clear that the residual contention put forth on the side of the appellant cannot be accepted. It has already been pointed out that the Appellate Tribunal, as per the provision of the said Section, has rightly awarded interest and in view of the discussions made earlier, this Court has not found any error in the order passed by the Appellate Tribunal and further the substantial question of law settled on the side of the appellant is not having substance at all and altogether the present civil Miscellaneous Appeal deserves to be dismissed. 12. In fine, this Civil Miscellaneous Appeal deserves dismissal and accordingly is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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