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2015 (10) TMI 1099 - HC - CustomsClaim of interest of refund of SAD - refund was granted beyond period of three months - Section 27A - refund under Notification No. 102/2007 – Revenue contends that refund under Notification No. 102/2007 was not governed by Section 27 thus Section 27 A would also not apply. Held That:- Notification no.102/2007 under Section 25(1) of the Act exempts goods described in First Schedule of the CTA from whole of additional duty of customs leviable under Section 3 (5) of the CTA - Imposition of a period of limitation for the first time through a notification "without statutory amendment" was legally impermissible. Department was not justified in denying interest to Respondent on the delayed refund of SAD by resorting the para 4.3 of the CBEC’s Circular No.6/2008 - No error committed by CESTAT in allowing the appeal of the Respondent and ordering interest on the amount of SAD determined to be refunded, in terms of Section 27A of the Act – Decided in favour of the Respondent.
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