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TMI Blog2017 (10) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... atyavir Singh, Consultant & Shri Ishwar Singh, Advocate, for Appellant/applicant Shri Gyanendra Kr. Tripathi, Asstt. Commissioner (AR), for Respondent ORDER Per: Anil Choudhary This Tribunal vide Final Order No.70307/2016 dated 14.06.2016 had allowed the appeal and further directed to refund the amount with interest, as per rules. Subsequently, the Assistant Commissioner was pleased to grant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t granted within a period of three months from the date of communication of the order of appellate court. 2. The learned Consultant for appellant stated that their case does not fall under the provisions of Rule 27A, as their appeal before this Tribunal was filed on 2nd November, 2015, when the substituted Section 129 E was brought on statute with effect from 06.08.2014 and as such the amount dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Finance Act, 2014 shall continue to be governed by the provisions of Section 129EE, as it stood before the commencement of the said Act." 2.1 Further it was pointed out under Notification No.17/2014-CE(NT) dated 12 August, 2014 interest @ 6% per annum have been prescribed under Section 129EE of the Customs Act. 2.2 The learned Counsel has also relied upon the ruling of the Hon'ble Gujarat H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have said earlier, the amount of duty paid under Section 3 of the Act is the duty and whatever is claimed subsequently can be said to be duty only after the order passed by the adjudicating authority is finally confirmed. Till thenit cannot be said to be amount of duty." 3. Heard the learned A.R. for Revenue and considered the submissions. 4. Having considered the rival contentions, we hereby cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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