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2018 (9) TMI 1674 - AT - CustomsInterest on delayed SAD Refund - N/N. 102/2007 dt. 14.09.2007 - refund was rejected on the ground of time bar - The appellant ere not issued with deficiency memo to produce Chartered Accountant Certificate and the memo was produced when the matter was remanded by Tribunal to Adjudicating authority and it is then the case of the Department that the time has to be computed only from the date on which the respondent produced the Chartered Accountant Certificate. Held that:- The argument of Department is not acceptable. If there was any deficiency in the documents, the Department ought to have issued a Deficiency Memo stating that the Chartered Accountant Certificate is not proper at the time of receipt of the refund application itself. After the matter has travelled up to the Tribunal, the Department cannot issue a fresh Deficiency Memo to put forward a further ground for denying the refund. The decision in the case of RANBAXY LABORATORIES LTD. VERSUS UNION OF INDIA AND ORS. [2011 (10) TMI 16 - SUPREME COURT OF INDIA] applies to the present case, where it was held that Liability of the revenue to pay interest under Section 11BB of the Act commences from the date of expiry of three months from the date of receipt of application for refund under Section 11B(1) of the Act and not on the expiry of the said period from the date on which order of refund is made. Interest allowed - appeal dismissed - decided against Revenue.
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