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TMI Blog2019 (8) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... ter verifying the document furnished by the appellant regarding the fulfillment of export obligation. Further, the Customs authorities should have sought clarification from the DGFT authorities but the same has not been done and interest was demanded for not fulfilling the obligation, which is contrary to the Policy. Also, there is no mention in the Policy that this composition fee which is paid as a duty is to be paid along with interest. Appeal allowed - decided in favor of appellant. - C/20553/2019-SM - Final Order No. 20612/2019 - Dated:- 31-7-2019 - MR. S.S GARG, JUDICIAL MEMBER Shri P.A. Augustian, Advocate For the Appellant Shri P. Rama Holla, Superintendent (AR) For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03/2017 submitted an application for refund of the interest paid by them on the grounds that they had wrongly remitted the interest. The original authority held that interest is applicable for delayed payment of duty in terms of Section 28 of Customs Act, 1962. On appeal, Commissioner (Appeals) upheld the Order-in-Original. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the Policy regarding Export Promotion Capital Goods Scheme. He further submitted that both the authorities have failed to appreciate that as per the Policy, extension in Export Obligation period beyond the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant failed to fulfill the export obligation within the stipulated time is factually incorrect. He also submitted that both the authorities have not followed the Circular No.46/2004 dt. 26/07/2004 issued by the CBEC wherein it has been provided that if Customs have any doubt, then before taking action, the jurisdictional Commissioner of Customs should bring this to the notice of the Board which will take up the matter with concerned DGFT authorities whereas in the present case, the Customs authorities did not clarify the issue from the DGFT before demanding interest on the duty. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both sides and perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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