TMI Blog2015 (2) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner (A.R) JUDGEMENT Per: Anil Choudhary: The appellants and Revenue are both in Appeal, against Order-in-Appeal No. 56 57 (CRC-I)/2011 (JNCH) IMP-38 39 dt. 09.02.2011 passed by the Commissioner of Customs (Appeals), JNCH, Mumbai-II. 2. The brief facts are that the assessee -importers imported 4 consignments of poppy seeds and filed Bill of Entry No. 662776 dt. 8.12.2000 Bill of Entry No. 662777 dt. 8.12.2000, and Bill of Entry Nos. 662784 663451 dt. 18.12.2000. The invoice on transaction value was rejected and the consignment was assessed provisionally under Section 18 at US$ 1200 PMT CIF instead of transaction value being US$ 850 PMT. The assessee made payment of differential duty in cash on 27.12.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) dt. 26.04.2007, filed appeals before this Tribunal. The said appeals were rejected by this Tribunal vide Order No. 344-345/WZB/MUM/2008/SMB/C-II dt. 1.2.2008 and 13.3.2008. In the meantime, the Revenue granted refund of ₹ 7,17,600/- on or about 1.1.2008 without granting interest of the refunded amount. The assessee being aggrieved for non grant of interest, again appealed before Commissioner (Appeals), who vide the impugned order dt. 9.2.2011 was pleased to hold that the appellant is entitled to interest on the refunded amount from a date three months after 26.4.2007, to date of payment of refund, i.e. on or about 1.1.2008. 3. The Revenue is in the appeal against grant of interest by the Commissioner (Appeals) on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms (Import), Mumbai 2009 (241) ELT 227 (Tri-Mum) wherein it was held that cause of refund arises only as a consequence of quasi-judicial order. The appellant further relied on the provisions of Section 18 read with sub-section 3 which provides that when the duty leviable on such goods is assessed finally or re-assessed by the proper officer and where the goods are cleared for home consumption or exportation, the amount paid shall be adjusted against the duty finally assessed or reassessed, as the case may be, the importer or the exporter of the goods shall pay the deficiency and/or be entitled to a refund, as the case. Sub-section (3) further provides that the importer/exporter shall be liable to pay interest, on any amount payable t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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