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2021 (4) TMI 851 - AT - CustomsRefund claim - undue availment of DEPB - grant of interest - Section 27 of the Customs Act, 1962 - HELD THAT:- The department has not filed any appeal against the order passed by the original authority sanctioning the refund of ₹ 25 lakhs. In the appeal filed by the appellant seeking relief of interest, Commissioner (Appeals) has gone to the extent of disallowing the refund that has been already granted. The department has no case that in the cross appeal filed by them they have challenged the sanction of refund. It is seen from the SCN that the amount was voluntarily deposited during the investigation. When the adjudicating authority has dropped proceedings then there is no confirmation of demand against the appellant which would give the amount the character or colour of duty. The amount remains to be a deposit only. Therefore, the refund claim filed under Section 129E of the Customs Act is legal and proper. Grant of interest - HELD THAT:- The appellant is eligible for interest on the amount deposited from the date of deposit till the date of payment. Appeal allowed - decided in favor of appellant.
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