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TMI Blog2016 (12) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... MB - Dated:- 26-5-2016 - Mr Ramesh Nair, Member(Judicial) Shri. Pankaj B. Agrawal, Manager for the Appellants Shri. Chatru Singh, Asstt. Commissioner(A.R.) for the Respondent ORDER This appeal is directed against Order-in- Appeal No. MUM-CUSTM-SMP-189/2015-16 dated 21/10/2015 passed by the Commissioner of Customs(Appeals), Mumbai-I whereby Ld. Commissioner upheld the Order-in-Original No. 251/AKS/REFUND/EXP/2013-14 dated 19/11/2013 and rejected the appeal filed by the appellant. 2. The issue involved in the present case is whether the appellant is entitle for interest on delayed sanction of refund of SAD under Notification No. 102/07-Cus DATED 14/9/2007. Ld. Commissioner(Appeals) denied the interest referrin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3] (b) Principal Commissioner of Custom Vs. Riso India Pvt Ltd[CUSAA 20/2015 order passed on 7/10/2015] He submits that in view of the above two High Courts judgments, the appellant is entitle for interest on delayed sanction of refund. 4. On the other hand, Shri. Chatru Singh, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue, reiterates the findings of the impugned order. He further submits that levy of special additional duty is provided under Section 3A of Customs Act, 1962 therefore as per the judgment of Delhi High Court in case of Pioneer Silk Mills Pvt. Ltd Vs. Union of India [1995(80) ELT 507] provision related to refund shall not apply to the levy of duty under Section 3. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king the refund, interest would be payable on the amount of refund, in the manner stipulated under Section 27A of the Act. A collective reading of Section 3(8) of the CTA and Sections 27 and 27A of the Act leads to the conclusion that the provisions in the Act concerning refunds and interest on delayed refunds, would equally apply to refund of SAD leviable under Section 3 of the CTA. Circular No.6/2008 to the extent that it seeks to deny a successful applicant for refund of SAD, in terms of Notification No. 102/2007, interest on such refund in terms of Section 27A of the Act, is inconsistent with and ultra vires Section 27A of the Act. 21. Consequently, in the present case, the Department was not justified in denying interest to the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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