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2017 (12) TMI 727 - AT - CustomsRefund claim of amount paid under protest - denial on the ground of time limitation - case of appellant is that the amount paid by the appellant during the course of investigation is merely a deposit and this payment does not amount to a duty and Section 27 of the Customs Act, 1962 will not apply to deposits - Held that: - the amount was deposited during investigation and later on the Commissioner has held that the appellant was not liable to pay duty and thereafter the appellant filed the refund claim - in the case of Motorola India Pvt. Ltd. [2006 (4) TMI 390 - CESTAT, BANGALORE], it was held that when the amount is paid during the course of investigation, it is not the duty and it is only a deposit and Section 27 of the Customs Act, 1962 is not applicable to deposits made during investigations - unjust enrichment is not applicable nor it has been invoked by the Department. Interest on delayed refund - Held that: - the assessee is entitled to interest from the date of expiry of three months from the date of filing the application for refund till the refund is granted. Appeal allowed - decided in favor of appellant.
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