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2010 (9) TMI 346 - AT - CustomsRefund – Adjustment against pending dues – Liability settled subsequently and Department asking assessee to file refund claim – Amount adjusted whether pre deposit or duty payment - Therefore the observations of the Commissioner (Appeals) in his order in para 5.2(ii) that the amount recovered by the proper officer by adjustment cannot be considered as a pre-deposit but to be considered as a differential duty is not supported either by law or by the circulars issued by the Board – No question of filing refund claim, letter being already submitted to the Assistant Commissioner to make payment on 9-7-96 Interest – Delayed refund- Refund adjusted against pending dues – Issued decided in assessee’s favour subsequently by Tribunal on 20-05-1996 – Amount adjusted held as pre-deposit – The amount which was deposited by assessee held to be refunded by the department suo-moto or on a letter filed by the assessee and the department liable to interest @ 12% in view of precedent decisions
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