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TMI Blog2024 (11) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 (9) TMI 582 - CESTAT CHANDIGARH ] has examined this issue and held that the appellant-assessee is not entitled to interest on refund if the assessment is finalized within three months as prescribed under Section 18(4) of the Customs Act, 1962. Decided against assessee. - HON BLE MR. S. S. GARG, MEMBER ( JUDICIAL ) Shri Naveen Bindal, Advocate for the Appellant Shri Shivam Syal, Authorized Representative for the Respondent ORDER The present appeal is directed against the impugned order dated 15.03.2021 passed by the Commissioner (Appeals), CGST, Ludhiana whereby the learned Commissioner (Appeals) has rejected the claim of the appellant for interest under Section 27A of the Customs Act, 1962. 2. Briefly stated facts of the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gments of this Tribunal and holding that 20% deposits in terms of PDA Regulation 2011 is not duty and do not fall within the ambit of section 27 of the Customs Act, 1962 which deals with refund of duty. Hence, the present appeal. 3. Heard both the parties and perused the material on record. 4. The learned Counsel, Shri Naveen Bindal, appearing on behalf of the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and law. He further submits that the appellant is entitled to interest on the refund amount which was paid during investigation or during adjudication proceedings. He further submits that payment of interest on refund is a corollary and consequence of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mum)] 2) CC vs. IOCL [2012 (282) E.L.T368 (Del)] 3) Bochasanwasi Shri Aksharpurushottam Swaminarayan Sanstha vs. CC Ahmedabad [2022 (380) E.L.T82 (Tri. -Ahmd.) 4) Ajay Exports vs. CC Import Mumbai [2016 (335) ELT 150 (Tr. Mum) 5) Pride Foramer vs. CC Import Mumbai [Order dated 14.06.2010 in WP No. 2629/2006 6) CC (Export) Chennai vs Sayonara Exports Pvt Ltd. [2015 (321) ELT 583 (Mad.) 7) M/s. Nirma Ltd. vs. CC Jamnagar (Prev.) [MANU/CS/0008/2022 8) Veer Overseas Ltd. Versus CCE, Panchkula [2018 (15) G.S.T.L. 59 (Tri. - Lb) 9) UOI vs. Cosmo Films Limited vide order dated 28.04.2023 (SC) 5.2 The learned AR further submits the identical issue has been considered by this Tribunal in the case of M/s Saraswati Knitwear Pvt Ltd vs. CC, Ludhiana [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in this Act but without prejudice to the provisions of section 46 2 [and section 50],-- (a) where the importer or exporter is unable to make self-assessment under sub-section (1) of section 17 and makes a request in writing to the proper officer for assessment; or (b) where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test; or (c) where the importer or exporter has produced all the necessary documents and furnished full information but the proper officer deems it necessary to make further enquiry; or (d) where necessary documents have not been produced or information has not been furnished and the proper officer deems it necessary to make further enquiry, the proper officer m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case because they were not decided under the provisions of Section 18 read with Section 27(A) of the Customs Act, 1962. 8. Further, I find that the decisions relied upon by the Ld. DR are applicable in the present case. In this regard, I may refer to the decision of CCE vs. IOCL 2012 (282) E.L.T368 (Del) wherein it has been held by the Hon ble Delhi High Court that in the case of provisional and final assessment, the refund is payable in terms of Section 18 of the Customs Act, 1962. The relevant portion of Para 20 of the judgment is reproduced herein below : - 20.. In the first situation the assessee has paid provisional duty which gets reduced on final assessment. The assessee, therefore, becomes entitled to refund which is pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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