Home Case Index All Cases Customs Customs + AT Customs - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 23 - AT - CustomsRefund of interest - Unjust enrichment - Payment of interest under protest - Held that:- appellant has paid the interest for the period of the goods warehoused as per Section 61(2) of the Customs Act, 1962. Therefore, as per Circular No. 475/39/90-Cus VII dated 08.08.1990, provisions of Section 27 is not applicable to the facts of the case and consequently bar of unjust enrichment is not applicable. The same view was taken by this Tribunal in the case of Amtrex Hitachi App. Ltd. (2008 (1) TMI 81 - CESTAT, MUMBAI). Therefore, following the decision in the case of Hitachi App. Ltd. (2008 (1) TMI 81 - CESTAT, MUMBAI) I hold that the appellant is not required to pass bar of unjust enrichment and is entitled for refund claim of interest. Therefore, the impugned order is set aside - Decided in favour of assessee.
|