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2020 (4) TMI 281 - GUJARAT HIGH COURTInterest on Delayed Refund of SAD - section 27 of CA - petitioners have made claim for refund and if the same was sanctioned after huge delay of 7 years - HELD THAT:- If any duty is ordered to be refunded under sub-section (2) of section 27 to an applicant and it is not refunded within three months from the date of receipt of application under sub-section(1), interest is required to be paid to the applicant as may be notified by the Central Government in the Official Gazette. It has been consistently 6% which has been notified by the Central Government - it is also noticed that after receiving that refund amount which is aggregating a sum of ₹ 6,31,811/- and ₹ 18,62,355/- respectively the petitioners had communicated to the respondent authorities and made request for 6% of interest which, upon calculation, comes to ₹ 3,40,321. There are no other ground except the unclarity of the authority in processing the refund claim. This interdepartmental lack of clarity can hardly effect the right of the parties particularly when there is statutory provision permitting the interest on the refund claim, if the sum is not paid within stipulated time period of 3 months - respondent No.2 is directed to revise and modify the orders dated 19.3.2019, 5.4.2019 and 10.4.2019 also calculate and process statutory interest as to be paid under Section 27-A of the Customs Act and pay to the petitioners within four weeks from the date of receipt of certified copy of present order - petition disposed off.
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