9911796707
TMI Blog2008 (1) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 14-8-2007 is filed by the Revenue. 2. After hearing both sides for sometime, I find that the appeal itself can be decided at this stage. Hence, after dismissing the application for staying of operation of the impugned order, the appeal itself is taken up for disposal. 3. The issue involved in this case is regarding refund of the amount of interest paid by the respondent on the warehousing c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that the provisions of Section 27 will no apply to refund of interest recovered under Section 61(2) of the Customs Act, 1962. The CBEC Circular F. No. 475/30/90-Cus.VII dated 8-8-1990 has also clarified that warehousing interest levied under Section 61(2) of the Customs Act, 1962 is distinguishable from Customs duty under Section 2(xv). There is also merit in the submission that the burden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as reported at 1999 (109) E.L.T. 669 (Tri.) upheld the said Circular as correct and allowed the appeal of the assessee and directed the authorities to refund the amount of interest. I find that' the issue is no more res integra and the Commissioner's (Appeals) order does not suffer from any infirmity. The appeal filed by the Revenue is rejected.
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