9911796707
TMI Blog2024 (11) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A. K. Choudhary , Authorized Representative for the Respondent ORDER Per K. Anpazhakan : The present appeal has been filed by M/s. UAL Industries Limited (herein after referred as the appellant) against the impugned Order-in-Appeal No. KOL/CUS(PORT)/AKR/616/2021 dated 10.08.2021 passed by Commissioner of Customs (Appeals), Kolkata. 2. The facts of the case are that the appellant is a a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected by the Commissioner(Appeals) vide Order-in-Appeal No. Kol/Cus(Port)/AKR/230/2020 dated 12.03.2020. Subsequently Department filed further appeal against the Order-in-Appeal before CESTAT bearing No. C/75397/2020. As there was no stay against the Order-in-Appeal, the refund amount of Rs. 19,33,991/- was paid to the appellant vide Order-in-Original No. Kol/Cus/DC/15/ARS/2021 dated 06.01.2021. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejecting their claim of interest. 3. The appellant submits that the provisional assessment was finalized vide Order-in-Original No. Kol/Cus/BC/451/Gr-1/2019A dated 14.05.2019 under Section 18 of the Customs Act, 1962. Accordingly, interest became automatically payable under Sub-Section (4) thereof within 3 months from the date of assessment of duty finally on such un-refunded amount under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time period and hence no interest is payable. Accordingly, he supported the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that the issue involved in the present appeal is interest payable on the refund, which has arisen on account of finalization of provisional assessment. The appellant submits that as per Section 18(4) read with Section 27A of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nths from the date of final assessment. If there is any delay in payment of the refund, then interest is liable to be paid for the delay in refund. We observe that this section does not talk about filing of the refund application. As per section 18(4), if the refund is not paid within 3 months from the date of final assessment, then interest is payable. Accordingly, we hold that the department is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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