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2018 (1) TMI 68 - AT - CustomsRefund claim - time limitation - 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 - Held that: - in view of the judgment in the case of Motorola India Pvt. Ltd. [2006 (4) TMI 390 - CESTAT, BANGALORE] 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 - refund allowed. 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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