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TMI Blog2007 (12) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be returned suo motu – hence GMMCO approached the department for refund of the EDD made during the period 25-8-2000 and July 2001 – refund sustainable with interest u/s 27A – revenue’s appeal rejected - E/96/2004/MAS - 1511/2007 - Dated:- 20-12-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P. Karthikeyan, Member (T)]. -1. Imports of engines and its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no proper claim as prescribed. In the impugned order, the Commissioner (Appeals) decided that once the CESTAT had decided that the declared value was not depressed and had to be accepted EDD collected for import from 25-8-2000 had to be refunded with interest. She found that the amount had been collected without legal sanction and that its refund was not governed by Section 27 of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urned suo motu and that the impugned order deserves to be sustained. 3. We have carefully studied the case records and considered the submissions. As rightly found by the Commissioner (Appeals), the respondents are eligible for refund of the excess amounts forcibly collected from them. The respondents had claimed refund of the excess amount which was rejected. The Act provides for grant of i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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