9911796707
TMI Blog2014 (12) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that this appeal raises substantial questions of law, particularly, in the light of the direction of the Tribunal to make payment of interest with effect from 13th February, 1997. He submits that the Tribunal has ignored the date of provisional assessment and finalization thereof on 22nd August, 2003. Thus the refund was sanctioned on 11th November, 2003 after the Tribunal's order of 22nd November, 2001. A complete application for refund was received only on 25th September, 2003. Therefore, the direction to pay interest from the date of expiry of three months of the order of the Commissioner of Customs dated 14th February, 1996 is contrary to sub-section (4) of Section 18 of the Customs Act, 1962. 3. We are unable to agree. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accepting the dropping of the show cause notices, challenged the order before the Appellate Tribunal. That Tribunal vide its order dated 27th September, 2001 found no infirmity in the dropping of the show cause notices and rejected the appeal of the department. Thereafter another letter was addressed by the assessee for refund of the amount of duty. The order of refund was sanctioned for Rs. 1,11,03,479/- on 8th October, 2003 and the same was paid by cheque dated 11th November, 2003. Thus, from 1996 to 2001 and even thereafter the refund was not made nor is the Revenue's case is that it sanctioned and offered to disburse it. The monies legitimately due were thus withheld from 1996 and at least from 2001. 5. It is in these circums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) dated 28th May, 2009. It is submitted that, during the pendency of the proceedings, the Directorate General of foreign Trade had revoked the license and the revocation was of 28th September, 1995, whereas its restoration was of 7th November, 1998. Therefore, the three months' period should be reckoned from 7th February, 1999 and not from three months from the date of the order of the Commissioner. 7. We are of the opinion that, in this case the show cause notice dated 7th April, 1995 proposing recovery of duty, imposition of fine and penalty under the provisions of the Customs Act, 1962 as also another show cause notices dated 9th May, 1995 on the same allegations, were adjudicated and withdrawn on 14th November, 1996. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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