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2013 (9) TMI 545 - CESTAT AHMEDABADRefund claim – Interest on delayed refund - Assesse had filed refund claim arising out of finalization of provisional assessment of Bills of Entry – the contention of the revenue that amount to be credited to the Consumer Welfare Fund on the ground of unjust enrichment – Held that:- There was a delay of more than three months in payment of refund to the assesse and department was liable to pay interest on such delayed payment of refund from the first day subsequent to three months of the finalizing of assessment - u/s 18(4) any refund amount due was not paid to the assesse within three months from the date of final assessment of Bill of Entry interest was liable to be paid. The date i.e. 24-1-2008 to 7-3-2008 becomes sacrosanct for determining the question of the applicability of interest on the amount of excess duty paid by the assesse - In view of legal position the assesse was entitled for refund of interest amount albeit after working out exact amount of interest liability by the adjudicating authority on the basis of evidence made available to him – relying upon AREVA T&D India Limited Versus Commissioner of Customs Chennai Airport and Air Cargo Complex/Assistant Commissioner of Customs (Refunds -Air) [2012 (10) TMI 919 - MADRAS HIGH COURT]. Unjust enrichment - The question of unjust enrichment also does not arise as there was an order of provisional assessment and findings were there being no unjust enrichment – the order was correct, legal and does not suffer from any infirmity – Decided against revenue.
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