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TMI Blog2021 (3) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... dent: Shri M.S.Dhindsa, Authorized Representative ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned orders wherein the refund claims filed under Notification No.102/2007-Cus dated 14.9.2007 were granted to the appellant but interest has not paid on delayed refunds as the same were released after 3 months of the filing of refund claims. 2. Heard both sides. 3. After heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable under the said notification, the payment of interest does not arise for these claims. However, Board directs that the field formations shall ensure disposal of all such refund claims under the said notification within the normal period not exceeding three months from the date of receipt." I find that, in the case of KSJ Metal Impex (P) Limited (supra), after considering the said Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as specified in the notification. The exemption from payment of special additional duty as payable under Section 3(5) of the Customs Tariff Act, 1975 is exempted under Section 25(1) of the Customs Act, 1962. Therefore, the refund of duty paid will have to be read in terms of Section 3(8) of the Customs Tariff Act, 1975 and not otherwise. Therefore, the provision that is applicable for refund is Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 to file an application for refund of duty or interest. To state that no interest on delayed payment is contemplated in the notification issued under Section 25 of the Customs Act, 1962 is a misconception of the provisions of the Customs Act, 1962. 12. When Section 27 of the Customs Act, 1962 provides for refund of duty and Section 27A of the Customs Act, 1962 provides for interest on delay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner shall be considered by the respondents in the light of Sections 27 and 27A of the Customs Act, 1962. No costs. Consequently, M.P. No. 1 of 2013 is closed." 5. Therefore, following the decision in the appellants own case for the earlier period, I hold that the appellant is entitled to claim interest of delayed refund after 3 months from the date of filing of refund claims. 6. With ..... X X X X Extracts X X X X X X X X Extracts X X X X
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