9911796707
TMI Blog2022 (6) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... l allowed. - Customs Appeals No.50209 & 50210 of 2021 (SM) - FINAL ORDER NOS.50470-50471/2022 - Dated:- 25-5-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Ayush Agarwal, Advocate for the appellant. Shri Mahesh Bhardwaj, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved in these appeals is whether the Commissioner (Appeals) has rightly rejected the claim of interest, on the belated refunds, by referring to the limitation under Section 128 of the Customs Act. 3. The appellant is an importer, who imported fabrics. At the time of import, the goods were assessed at a higher value than the declared value by the proper officer. Although the appellant did not agree with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Authority for grant of refund of the amounts in cash. However, the same was refused by order dated 7.11.2019 of the Adjudicating Authority under separate orders mentioning that there is no such direction/instruction/circulars for grant of refund in cash, for the amount of the duty paid through scrips. 5. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide impugned common 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, 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 mode, which is not in existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of interest and there is no discretionary power with the Revenue Authority in the matter of interest. Accordingly, he prays for grant of interest, as per Statute. 8. Ld. Departmental Representative for the respondent/Department relies on the impugned order. 9. Having considered the rival contentions, I find that the ld. Commissioner (Appeals) has mis-conceived the issue of interest by rejecting the same by referring to the provisions of Section 128 of the Customs 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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