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2016 (1) TMI 1193 - AT - CustomsInterest on refund - application of refund filed on 27th July 2009, but was incomplete - Held that: - the claim of revenue that the documentation is incomplete but, it is seen that no such deficiency was brought to the notice of the applicant. In these circumstances, the claim of incomplete application does not find any support. The application, therefore, must be presumed to be complete - Further, from perusal of section 27A of the Customs Act, that where a duty is ordered to be refunded and the said amount is not refunded within three months from the date of receipt of application, the interest liability shall crystalise. The appellant is entitled to interest as laid down in Section 27A in accordance with the rates fixed by the Central Government notification and the same is allowed - appeal allowed - decided in favor of appellant-assessee.
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