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TMI Blog2020 (2) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Appellant amounting to Rs. 33,27,042/- (Rs. Thirty Three Lakhs Twenty Seven Thousand Forty Two Only). 2. Facts of the case are that the Appellant had imported consignment of Tin Plate Waste/ Waste Sheets/Coils, secondary material in guise of 'Tinplate Prime' so as to pay less amount of customs duty instead of 05% basic customs duty on the secondary material in place of 20 % BCD plus CVD at the rate of 16% plus 2% ED Cess on CVD. The investigation was taken up by SIIB Officer of the Customs House and during investigation a sum of Rs. 25 Lakhs was deposited pending investigation. Show Cause Notices dated 24.07.2006 was issued to the Appellant, which was adjudicated by the Commissioner of Customs vide order dated 08.03.2009 in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act read with CBEC Circular No. 984/08/2014-CX dated 16/09/2014 paragraph 5 of the Circular, which is reproduced as under; 5. Refund of pre-deposit: 5.1 Where the appeal is decided in favour of the party / assessee, he shall be entitled to refund of the amount deposited along with the interest at the prescribed rate from the date of making the deposit to the date of refund in terms of Section 35FF of the Central Excise Act, 1944 or Section 129EE of the Customs Act, 1962. 5.2 Pre-deposit for filing appeal is not payment of duty. Hence, refund of pre-deposit need not be subjected to the process of refund of duty under Section 11B of the Central Excise Act, 1944 or Section 27 of the Customs Act, 1962. Therefore, in all cases where t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und to the Appellant which has not been done in this case. This is a case of pure harassment to the Appellant by the Departmental Officer in order to get the legitimate due from the Department. The amount of deposit during investigation has been taken illegally and retained by the Department due to callous attitude of the departmental officer including that of Commissioner (Appeals), who has acted contrary to provisions of Customs Act and also against the directions given by the Central Board of Customs and Excise as indicated above. In the circumstances, I am of the opinion that interest is required to be granted to the Appellant for the delayed refund for deposit during investigation as per law. 6. The Appeal is, accordingly, allowed. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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