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2015 (1) TMI 751 - AT - CustomsDelay in refund claim - Interest on refund claim - whether interest is required to be paid to the Respondent for delay in sanctioning of refund claims - Held that:- non production of documents will be only those documents which are prescribed so by the department and were required to be furnished along with the refund application. Any subsequent documents required by the department, which are not prescribed, can also be called for by the Revenue for their satisfaction but taking of such longer time for getting additional information for satisfaction cannot be made the ground for non payment of interest. - date of refund application and payment of interest after three months thereafter, cannot be postponed under any circumstances. If the view expressed by Revenue is accepted than in every refund claim department will ask for certain information and shift the burden on the assessees for not furnishing the required information/ documents in time. The whole purpose of Section 27A of the Customs Act, 1962 will be thus defeated. - Following decision of Ranbaxy Laboratories Limited vs. UOI [2011 (10) TMI 16 - Supreme Court of India] - Decided against Revenue.
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