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TMI Blog2015 (11) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... to them vide order dated 27.8.2012 by the adjudicating authority. 2. The facts arising for consideration in this case are as follows. The appellant imported consignments of citric acid and cleared the same under DEEC licence claiming the benefit of Notification No. 203/92-Cus., dated 19-5-1992 vide bills of entry filed in February, 1994. After clearance of the goods, a less charge memo was issued to the appellant vide notice dated 28-6-1994 alleging that they were not eligible for the benefit of said exemption Notification. In the meanwhile, in 1994 the appellant was forced to pay the duty involved of Rs. 30,53,905/-. The less charge demand was confirmed vide order No. S/16-Misc.-67/94-VII, dated 1-5-1996 against which the appellant prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. He further submits that they had filed refund claim as early as in September 1994 vide application dated 12-9-1994 for refund of the said amount of Rs. 30,53,905/-. With effect from 1-12-1995, Section 27A was inserted into the Customs Act vide Finance Act, 1995 which provide for payment of interest on delayed refund on the expiry of three months from the date of application of refund till the date of refund of the duty. Since the said section came into force in December 1995, they are entitled for the benefit of interest as provided for under Section 27A of the Customs Act. The ld. counsel also relies on the judgment of the Apex Court in the case of Ranbaxy Laboratories v. UOI [2011 (273) E.L.T. 3 (S.C.)] wherein it was held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority had considered the applicability of unjust enrichment and only thereafter, he granted the refund which also shows that what was sanctioned by refund was only duty paid in excess. If that is so, the question of payment of interest on delayed refund would automatically arise. In the instant case from the records, it is seen that the appellant had filed refund applications dated 12-9-1994 claiming a total refund of Rs. 30,53,905/-. Therefore, the provisions of Section 27A of the Customs Act, 1962 is clearly attracted and the said section provides for grant of interest on the expiry of three months from the date of refund application till the date of grant of refund irrespective of when the order for refund was actually pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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