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2017 (2) TMI 818 - CESTAT KOLKATAInterest u/s 27A of the CA, 1962 - petitioner claim that since the assessment was provisional, there cannot be a claim of interest u/s 27A of the CA, 1962, as it pertains to the period far prior to 2006 - both the authorities below proceeded on the basis that the assessment was provisional and therefore the amended section 18 in 2006 could be attracted - Held that: - it is not clear as to whether the refund claim is arising out of the provisional assessment or not. It appears from the submission of the ld.Advocate that the refund claim was filed as the benefit of exemption Notification was not claimed by the appellant. Thus, there is no clarity in the facts and findings of the case - In my considered view, it should be decided as to whether the refund claim is arising out of the provisional assessment or not and thereafter, the claim of interest could be decided under the provisions of Customs Act, 1962 - appeal allowed by way of remand.
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