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TMI Blog2019 (6) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... lso on the amount of 53,583/- qua which note was not drawn and was omitted from refund - Petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... lost the papers and it is the petitioner, who had once again submitted the papers for refund. The petitioner learnt that there was a clerical error in placing the note for refund of the bills, as one bill for a sum of ₹ 53,583/- was not included in the note and the same has to be issued separately. 6. According to the petitioner, there was an inordinate delay in the refund of the amount. Hence, relying Section 27A of the Customs Act, 1962, the petitioner sought for refund of the balance amount along with interest on the entire refund amount sanctioned by the authority from the expiry of three months from the date on which the refund claim became due. 7. The respondent passed the impugned proceedings in Order-in- Original No.48134/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case, the application for refund has become complete only on receipt of the confirmation/quantification of duty payable/refundable to the importer by the Assessing Group-1 in the O-in-O No.5170/2006 dated 22.05.2006. Therefore, the claim was processed within the stipulated time of three months from the date of completion of the claim and hence question of payment of interest does not arise." 9. The only question that arises for consideration is whether the petitioner is entitled for the relief sought for in this writ petition ? 10. It is contended by the learned counsel for the petitioner that when there is an inordinate delay in refunding the amount, there is a statutory duty on the respondent under Section 27A of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs under sub-section (2) of section 27, the order passed by the Commissioner (Appeals), Appellate Tribunal or, as the case may be, by the court shall be deemed to be an order passed under that sub-section for the purposes of this section." 11. According to the petitioner, during the relevant period of trade the goods imported were exempted from its Trade Import Duty, which is the CVD under Notification No.6/2002 Central Excise Sl.No.9. Therefore, the claim of trade discounts was sought for by the petitioner and the Adjudicating Authority ordered refund of ₹ 4,13,114/-, by virtue of the order dated 22.05.2006. The respondent preferred an appeal on 07.06.2006, which was dismissed and the order of the Adjudicating Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Revenue to pay interest under Section 11BB of the Central Excise Act commenced from the date of expiry of three months from the date of receipt of the application for refund under Section 11B(1) and not on the expiry of the said period from the date on which the order of refund is made. The decision of the Apex Court on Section 11BB of the Central Excise Act has relevance to Section 27A, which is in pari materia with Section 11BB of Central Excise Act. As pointed out by the Apex Court, the Explanation fictionally treating the order passed by the Commissioner (Appeals) or Tribunal as that of the original Authority under Section 27(2) has relevance for the purpose of grant of interest under Section 27A of the Customs Act. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay interest only on the amount of duty and not on fine and penalty. We find force in the submission of the appellants. These appeals are accordingly partly allowed holding that interest @ 12% shall be paid to the respondents on the amount of duty and not on fine and penalty. The said amount shall be paid to the respondents within two months." 15. In view of the above decisions and the submission of the learned counsel for the respondent/Revenue, the impugned order is liable to be quashed and the petitioner is entitled for interest not only on the amount already refunded, but also on the amount of ₹ 53,583/- qua which note was not drawn and was omitted from refund, as prayed for. 16. Accordingly, this writ petition is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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