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2024 (1) TMI 939 - AT - CustomsRefund of interest on amounts, which were paid during investigation and pendency of litigation - whether the jurisdictional Customs Officers, or Specified Officer, will decide the matter of refund pertaining to SEZ units - HELD THAT:- M/S. NEW KAMAL VERSUS UNION OF INDIA [2020 (4) TMI 281 - GUJARAT HIGH COURT] of the Hon’ble Gujarat High Court, as well as the Board Circular No. 275/37/2K-CX.8A dated 2 January, 2002, makes it clear that unless some objections of substance as per the board circular of order not having been produced or copy of TR6 challan not having been produced is raised, other objections in view of copy of order of higher judicial authorities become in consequential. There are nothing wrong in the grants of refund of interest for the period sought by the appellant - the order of Commissioner (Appeals) is upheld - appeal dismissed.
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