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2014 (5) TMI 332 - CESTAT AHMEDABADInterest on delayed payment of refund of pre-deposit – Remand Order - Bar of Limitation - Section 27A of the Customs Act – Held that:- Judgment in Sowbaghya Lakshmi Silicate v. CCE, Trichy [2009 (6) TMI 854 - CESTAT, CHENNAI] followed – Reliying upon Commissioner v. I.T.C. Ltd. [2004 (12) TMI 90 - SUPREME COURT OF INDIA] - In case of remand also when refund of any pre-deposited amount accrues, then interest liability will also start from three months after the date of remand order which is also the clarification as per C.B.E. & C. Circular No. 802/35/2004 CX., dated 8-12-2004 - Interest to the appellant was due after three months from remand order dated 30-4-2002 and not after three months from 29-1-1998, the date of pre-deposit made by assessee – Decided partly in favour of assessee.
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