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2015 (4) TMI 1071 - AT - CustomsRefund claim of interest - Under Section 28AA - Appellant was asked to pay interest on delayed payment of duty under Section 28AA of the Customs Act, 1962 with effect from 29-9-2003, i.e., three months after the date of passing of the Order-in-Original and the Department started processing Bills of Entry in year 2005 and therefore, therefore, he claimed that the interest should not have been demanded and recovered before finalizing Bills of Entry in the year 2005 - Held that: the interest becomes chargeable after three months from the date of determination of duty chargeable. Here, the determination of duty chargeable happened on the date (30-5-2003) of Order-in-Original. Therefore, charging of interest w.e.f. 29-9-2003 is clearly in conformity with the provision of said Section 28AA. Also the grant of stay by the CESTAT against the operation of said Order-in-Original and the vacation thereof subsequently do not in any way alter the date of determination of duty chargeable which remained the date of the adjudication order. Therefore, refund claim not granted. - Decided against the appellant
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