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TMI Blog2022 (1) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly sanctioned on 22.10.2018. Thus it is clear that refund of Customs duty paid was sanctioned within one month of the application seeking that refund. There is no infirmity in the Order under challenge where interest has not been awarded while sanctioning refund - Bare perusal of section 27 makes it clear that interest has to be given by the department while sanctioning the refund only when the sanction order has been passed after period beyond three months of seeking refund. There is no infirmity in the order under challenge - appeal dismissed. - Customs Appeal No. 50684 / 2021 - FINAL ORDER No. 50003 /2021 - Dated:- 4-1-2022 - MRS RACHNA GUPTA, MEMBER (JUDICIAL) Shri P A Augustian, Advocate for the Appellant Shri Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... car. However, the matter was remanded for de novo adjudication after proper valuation. Based on the findings of the Tribunal, the refund application for ₹ 52,72,191/- was filed by the appellant on 30.12.2017. However, the same was kept pending awaiting for outcome of the aforesaid denovo adjudication proceedings. The Original Adjudicating authority vide Order dated 31.08.2018 in furtherance of the direction of remand, accepted the declared value and dropped the demand of duty. Pursuant thereto a fresh application for ₹ 67,49,046/- was filed by the appellant on 01.10.2018. The said refund was allowed by the Original Adjudicating Authority vide Order in Original No. 1749/2018 dated 22.10.2018, however without interest. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Customs, before the expiry of one year, from the date of payment of such duty or interest : The period of one year as mentioned above has to reckon in terms of Section 27(1B) of the Act. It reads as follows: (1B) Save as otherwise provided in this section, the period of limitation of one year shall be computed in the following manner, namely :- (a) (b) where the duty becomes refundable as a consequence of any judgment, decree, order or direction of the appellate authority, Appellate Tribunal or any court, the limitation of one year shall be computed from the date of such judgment, decree, order or direction; (c) When these provisions are applied to the facts of present case it is clear that the duty which wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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