9911796707
TMI Blog2004 (2) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows : The petitioner imported computer software vide Bills of Entry Nos. 262707 and 262715, both dated 12 November, 1990 and 270805, dated 21 December, 1990, valued at Rs. 28,30,248/-. On 7 February, 1991 the Directorate of Revenue Intelligence searched the office premises of the petitioner and detained the said software. The software was formally seized on 12 February, 1991 under a reasonable belief that these were liable for confiscation under the provisions of the Customs Act, 1962 (for short 'the Act'). The seized goods were released on 19 December, 1991 on provisional basis against a surety and a bank guarantee. A notice was issued to the petitioner on 31 July, 1991 to show cause as to why the goods should not be confiscate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one year of the filing of the said application, vide their letter dated 22 January, 2001 the office of the respondent required the petitioner to furnish evidence regarding deposit of Rs. 7,08,050/- in customs account. As desired, vide letter dated 7 March, 2001, the petitioner furnished a copy of the bank certificate issued by the State Bank of India dated 2 February, 2001, certifying the encashment of bank guarantee issued on behalf of the petitioner, vide bank draft favouring Punjab National Bank A/c customs duty payable at New Delhi. Some other documents were also furnished along with the said letter. Nothing was heard from the respondent till 12 December, 2001, when a letter was received from the Deputy Commissioner of Customs (Refunds) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of motion and a direction to the Commissioner of Customs to appear in person along with relevant records, a refund order for the amount claimed by the petitioner was issued. However, no interest for the delay in issue of the refund order has been paid. Thus, the only question which survives for consideration is whether the petitioner is entitled to claim interest for delayed payment of refund amount ? 5. We are constrained to observe that the instant case reflects an indifferent and callous attitude of the respondent in dealing with its assessees. It also shows the mind-set of those who are actually involved in the processing of such claims. The reason is not far to seek but we refrain from taking a judicial notice of it and leave it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... responsibility of the concerned Commissioner to obtain stay order expeditiously where the orders passed by the Commissioner (Appeals) or CEGAT suffer from serious infirmities and it involves grant of heavy refunds. (c) No refund or rebate claim should be withheld on the ground of augmentation of revenue in order to achieve the targets. 3. It should be ensured that the Board's aforesaid directions are followed scrupulously by all officers." 7. Thus, the circular recognised in principle the liability of the Government to pay interest on the excess amount paid by an assessee and retained by the Government. It is obvious that the circular was issued in view of the insertion of Section 27A in the Act in year 1995, which provides for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 22 January, 2000 and 22 December, 2001. Yet the information sought was furnished along with documentary evidence as far back as on 7 March, 2001 and again on 13 February, 2002. More than one year elapsed even thereafter but the respondent did not think it fit to respond to petitioner's request. In the reply affidavit filed on behalf of the respondent, no answer is furnished as to why this inordinate delay in issue of refund order took place. Nothing has been brought on record by the respondent to explain this delay. It is, therefore, to be presumed that despite the Board's circular and Section 27A of the Act, the authorities concerned, in their own wisdom, did not think the matter to be so urgent as to immediately respond to petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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