TMI Blog2017 (2) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner has allowed the refund of ₹ 10,00,000/-, which was appropriated as Redemption Fine through his order dated 23/12/2003. We understand that such order was issued under the powers vested under ld. Deputy Commissioner under Section 27 of Customs Act, 1962. That being so the argument of the Revenue that provisions of Section 27A of Customs Act, 1962 are not applicable for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... izure (Gandha Oil valued at ₹ 22,75,000/-) at the Foreign Post Office in respect of consignment booked by respondent-assessee for export. During the proceedings respondent-assessee made a pre-deposit of ₹ 10,00,000/- towards Redemption Fine, which was paid through TR-6 Challan dated 16/04/1999. The matter was initially adjudicated and respondent-assessee preferred appeal before this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. The respondent-assessee requested for refund of ₹ 10,00,000/-, appropriated as Redemption Fine. Through Order-in-Original No. 52/Refund/DC/K-III/2003 dated 23/12/2003 passed by Deputy Commissioner (Appeals), Central Excise, Division-III, refund of ₹ 10,00,000/-, which was appropriated as Redemption Fine was allowed. The respondent-assessee preferred an appeal before Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed interest on delayed refund of Redemption Fine by relying on the judgment of the Hon ble Allahabad High Court in the case of Hello Mineral Waters Pvt. Ltd. Versus Union of India reported at 2004 (174) E.L.T. 422. 6. Having considered the rival contentions perusal of record and Section 27 Customs Act, 1962, we find that there is only one provision for refund of duty which is incorporate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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