9911796707
TMI Blog2022 (6) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is entitled to interest from the end of three months from the date of refund application before the Adjudicating Authority, till the date of grant of refund in cash. The Adjudicating Authority are directed to disburse the interest within a period of 45 days from the date of receipt/service of copy of this order. Appeal allowed. - Customs Appeal No.50211 of 2021 (SM) - FINAL ORDER NO.50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing successful in the appeal before the Commissioner (Appeals), the appellant applied for refund of the excess duty paid. The details are reflected in the table below:- Appeal No. Order-in-Appeal Date of filing refund application Date on which refund was sanctioned (in cash) (By Cr.to scrip) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide impugned order, observed that payment of duty, by way of debit to the licence/scrips is actual payment of duty, as it is valid mode of payment. Thus, as the appellant have paid duty at the time of importation, it is entitled to refund of such excess duty and the Department cannot be permitted to pay it by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general section of limitation for filing of appeal before him. Such finding is wholly against the provisions of law, as part of the cause of action regarding refund is found okay, and balance part regarding interest, the same is held barred by limitation. 7. He further draws attention to the provisions of Section 27 A, which provides that, where a refund is not granted within three months fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. I hold that the appellant is entitled to interest from the end of three months from the date of refund application before the Adjudicating Authority, till the date of grant of refund in cash. I further direct the Adjudicating Authority to disburse the interest within a period of 45 days from the date of receipt/service of copy of this order. 10. Appeal is allowed. (Order dictated pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
