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TMI Blog2016 (4) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ced by the department, to Section 27(1), came in 1991. Yet, Section 61(2) does not refer to Section 27. Therefore, the view taken by the Tribunal cannot be said to be incorrect. - Decided against the revenue - Civil Miscellaneous Appeal No. 1700 of 2010 and MP. No. 1 of 2010 - - - Dated:- 4-4-2016 - V. Ramasubramanian And N. Kirubakaran, JJ. For the Appellant : Mr. V. Sundareswaran, SPC For the Respondent : Mr. T. Sundaranathan ORDER Judgment was delivered by V. Ramasubramanian, J. This appeal is filed by the Revenue under Section 130 of the Customs Act, 1962, questioning the correctness of an order passed by the Customs, Excise and Service Tax Appellate Tribunal, directing refund of the interest wrongfully paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im on 30.10.2000. But, it was rejected by the Original Authority on the ground that the refund claim was made beyond a period of six months. The Appellate Authority confirmed the same, but the Tribunal reversed the orders and directed refund, on the basis of its earlier decision in Lakshmi Machine Works Vs. Commissioner of Customs [(2008) 230 ELT 183]. Hence, the Revenue is before us. 6. The main contention of the learned Senior Panel Counsel appearing for the appellant is that the Tribunal proceeded on the basis of the circular in F.No.475/39/90-Cus.VII dated 8.8.1990, but that the said circular ceased to have any effect, after the amendment to Section 27(1) of the Act under Act 40 of 1991. 7. It is the contention of Mr.V.Sundareswar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Definitely, the law makers have understood the distinction between duty and the interest payable on such duty. If the contention of the learned Senior Panel Counsel is accepted, we may have to read 'interest' into the word 'duty'. The amended Section 27(1) reads as follows : 27. Claim for refund of duty:- (1) Any person claiming refund of any duty and interest, if any, paid on such duty - (i) paid by him in pursuance of an order of assessment or (ii) borne by him, may make an application for refund of such duty and interest, if any, paid on such duty, to the Assistant Commissioner of Customs - (a) in the case of any importer made by any individual for his personal use or by Government or by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e date of issue of such order. Explanation I. For the purposes of this Sub-Section, 'the date of payment of duty and interest, if any, paid on such duty', in relation to a person, other than the importer, shall be construed as 'the date of purchase of goods' by such person. Explanation II. Where any duty is paid provisionally under Section 18, the limitation of one year or six months, as the case may be, shall be computed from the date of adjustment of duty after the final assessment thereof. 10. In so far as Section 61(2) is concerned, it refers only to the interest that becomes payable under Section 47. As a matter of fact, the present Sub-Section (2) of Section 61, was amended only by Act 27 of 1999. The am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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