2017 (4) TMI 1116

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..... nts were compelled to file refund application u/s 27 of CA, 1962 - Hon’ble High Court of Delhi in the respondent's own case, Commissioner of Customs Versus Indian Oil Corporation [2012 (1) TMI 31 - DELHI HIGH COURT] has ruled that when an amount becomes refundable after a final order is passed, the same has to be refunded immediately and for such purpose, the assessee is not required to move an application u/S 27 of CA, 1962 - appeal dismissed - decided against Revenue.
Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan, Joint Assistant Deputy/Additional for Appellant Shri Sourav Lachhiramka, Assistant Manager (Finance) Representative for Respondent ORDER Per Anil G. Shakkarwar Th .....

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..... enrichment and non filing of requisite documents. Aggrieved by the said order respondent preferred appeal before Commissioner (Appeals) who decided the said appeals through Order-in-Appeal No. 191-Cus/LKO/2008 dated 27/11/2008, wherein the ld. Commissioner (Appeals) relied on Civil Appeal No. D3002 of 2001filed before Hon'ble Supreme Court against this Tribunal order reported at 2000 (122) E.L.T. 114 (Tri.) i.e. (Star Paper Mills Ltd. Versus Commissioner) wherein while admitting the appeal Hon'ble Supreme Court passed the following order. The Appellate Tribunal in its order in question following the Supreme Court decision in the case of Mafatlal Industries Ltd. reported at 1997 (89) E.L.T. 247 (S. C.) and its decision in the cases of Steel .....

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..... R. for the Revenue who has supported the grounds of appeal. 6. Having considered the rival contentions and on perusal of the records, we find that as per the provisions of Section 18 of Customs Act, 1962 that there was no need to file application for refund because the provisions of Section18 of Customs Act, 1962 have provided for consequential refund suo-moto by the Officer assessing finalization of provisional assessment and since such a refund order was not passed on finalization the respondents were compelled to file refund application under Section 27 of Customs Act, 1962. We also find that Sub-section 3, 4 & 5 of Section 18 of Customs Act, 1962 were inserted with effect from 13/07/2006 and all the provisional assessments in the prese .....

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